The Resource Implementation of the Interest and Royalties Directive

Implementation of the Interest and Royalties Directive

Label
Implementation of the Interest and Royalties Directive
Title
Implementation of the Interest and Royalties Directive
Creator
Subject
Language
eng
Summary
Italy has enacted Legislative Decree no. 143 of 30 May 2005, which implements the EU Council Directive 2003/49/EC (EU Interest and Royalty Directive). The Decree, published in the Italian Official Gazette No. 172 of 26 July 2005, entered into force on the same date. The Decree applies retroactively to interests and royalties accruing as of 1 January 2004
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
http://library.link/vocab/creatorName
Flora, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Interest and Royalties Directive
  • interest
  • royalties
  • subject to tax
  • anti-avoidance
Label
Implementation of the Interest and Royalties Directive
Instantiates
Publication
Label
Implementation of the Interest and Royalties Directive
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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