Directive 2003/49/EC of 3 June 2003 ()
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/dir/2003/49/oj
dct:titleDirective 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
dct:descriptionDirective 2003/49/EC, issued on 3 June 2003, establishes a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States within the European Union. The directive aims to eliminate double taxation and prevent tax evasion by providing guidelines for the taxation of such cross-border payments.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32003L0049
skos:exampleFor example, if a French company pays interest to its associated company in Germany, the directive ensures that the interest payment is subject to taxation only in Germany, avoiding double taxation. Similarly, if a Spanish company pays royalties to its associated company in Italy, the directive ensures that the royalty payment is taxed only in Italy, eliminating the risk of double taxation and providing clarity on the applicable tax rules.
eira:concepteira:SolutionBuildingBlock
skos:noteThis directive harmonizes the taxation rules for interest and royalty payments between associated companies across EU Member States, ensuring fair and consistent taxation practices.
eira:viewLV-Binding Power and Jurisdiction