The Resource A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2

A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2

Label
A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
Title
A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
Creator
Subject
Language
eng
Summary
In this two-part article, the authors provide a comprehensive analysis of the issues identified in the 2009 Commission report on implementation of the Interest and Royalties Directive, which was based, in part, on an IBFD survey. Part 1 addressed issues concerning the personal scope of the Directive. This part 2 focuses on the Directive's substantive scope and issues of fraud and abuse
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
  • Fernandes, S. Martinho
  • Bernales Soriano, R
  • Goeydeniz, S
  • Michel, B
  • Popa, O
  • Santoro, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Interest and Royalties Directive
  • tax fraud
  • anti-avoidance
Label
A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
Instantiates
Publication
Label
A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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