The Resource Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive

Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive

Label
Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive
Title
Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive
Creator
Subject
Language
eng
Summary
On April 17th, 2009, the European Commission submitted a report on the functioning of the Interest and Royalties Directive (2003/49/EC) in the Member States. The aim of the Directive is to eliminate double taxation on cross-border interest and royalty payments between associated companies. According to the report, the overall implementation of the Interest and Royalty Directive in the Member States has been satisfactory. However, suggestions for a more uniform interpretation and legal certainty are proposed. In this article, the author takes a look at the main findings of the report and the proposals for an improvement of the existing Directive
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Aigner, D.J
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • deductions
  • health insurance
Label
Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive
Instantiates
Publication
Label
Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive
Publication

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