Interest and Royalties Directive
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The concept Interest and Royalties Directive represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Interest and Royalties Directive
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The concept Interest and Royalties Directive represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Interest and Royalties Directive
165 Items that share the Concept Interest and Royalties Directive
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- "Taxes covered" : the OECD Model (2010) versus EU directives
- (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
- A history of the "Tax Package" : the principles and issues underlying the Community approach
- A proposal for a simpler, fairer EU withholding tax
- ATAD3, over het kanon en de mug - deel 1
- Activities of the European Union : taxation
- Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
- Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ case law
- An Italian perspective on the concept of beneficial ownership
- An update on the concept of beneficial ownership from an Italian perspective
- Anpassung der "Unshell Directive" der EU (ATAD III) - Zweifel, Unklarheiten und kritische Anmerkungen
- Beneficial owner : the enigma storms ahead
- Beneficial ownership
- Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
- Beneficial ownership : recent trends
- Beneficial ownership in international financing structures
- Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
- Brexit : what would it really mean for tax?
- Brexit and the EU tax directives : the emerging UK tax landscape
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- CFE Forum 2014 : policies for a sustainable tax future
- Cash pooling : un produs de trezorerie cu implicatii fiscale
- Changes in the Internationalization Decree regarding PE's of non-resident entities and possible implications on source taxation of "notional income"
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 1
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
- Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
- Conditional withholding tax : a tax on tax planning
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- Danish tax authorities prevail in recent beneficial ownership decision
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De Europese richtlijn inzake grensoverschrijdende interest and royalty betalingen tussen verbonden ondernemingen
- De interest- en royaltyrichtlijn
- De zaak Scheuten Solar Technology : een analyse en mogelijke strijdigheid van renteaftrekbeperkingen met de EU Interest- en Royaltyrichtlijn
- Denmark as a holding jurisdiction
- Derecho tributario de la Unión Europea
- Die Schweiz und das Europäische Steuerrecht
- Direito fiscal da União Europeia : tributação direta
- Double taxation conventions and European directives in the direct tax area
- ECJ rules German business tax compatible with Interest and Royalty Directive
- EU : Directive on interest and royalties
- EU tax law : direct taxation [2013]
- EU tax law : direct taxation [2014]
- EU tax law : direct taxation [2015]
- EU tax law : direct taxation [2016]
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EU tax law : direct taxation [2020]
- EU tax law : direct taxation [2021]
- EU tax law : direct taxation [2022]
- EU-Zinsenbesteuerung : Vermeidung der Doppelbesteuerung
- Enkele fiscale aspecten rondom het fenomeen 'cashpooling' (deel 1)
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law in the relations with EFTA countries
- Europäisches Steuerrecht
- Fictitious interest and dividends under tax treaties and the EU Directives
- Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
- Fiscaal misbruik in de Europese Unie : een stand van zaken
- Functioning of the Interest and Royalies Directive
- Gewerbesteuerliche Hinzurechnung ist mit der EU-Zins- und Lizenzgebührenrichtlinie vereinbar : Urteil des EuGH v. 21.7.2011 (Rs. Scheuten Solar)
- Gewerbesteuerliche Hinzurechnung von Dauerschuldzinsen EG-rechtswidrig?
- Gewerbesteuerliche Hinzurechnung von Zinsen auf dem europarechtlichen Prüfstand : ein Beitrag anlässlich der Urteilsverkündung im Fall Scheuten Solar Technology
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Hinzurechnung von Dauerschuldzinsen nach Paragr. 8 Nr. 1 GewStG verstösst gegen die Zins-/Lizenzgebühren-Richtlinie
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- Il possesso dei requisiti sostanziali previsti dalla Direttiva "interessi e royalties" è condizione necessaria e sufficiente per fruire dei relativi benefici fiscali?
- Implementation of E.U. Interest and Royalties Directive in Belgium : a liberal approach
- Implementation of the Interest and Royalties Directive
- Implementation of the Interest and Royalties Directives
- Implementation of the Interest and Royalty Directive
- Implications of different Brexit scenarios from a German tax perspective
- Influence of EU case law on the prohibition of international tax abuse in Swiss practice : critical remarks on the Federal Supreme Court Judgment 2C_354/2018 of 20 April 2020 and on its references to the "Danish cases" decided by the Court of the Justice of the European Union
- Interessi e canoni comunitari infragruppo : la tassazione si sposta nello Stato di destinazione : recepita dall'Italia la Direttiva n. 2003/49/CE del 3 giugno 2003
- Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
- Interest and Royalties Directive implemented in Italy
- Interest and Royalties Directive moves to full enactment
- Interest and royalty directive implemented into law
- Interesten en royalty's in een Europese context : de spaar- en interest- en royaltyrichtlijnen
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Is there an international minimum standard on tax treaty shopping after BEPS Action 6? Some recent divergent trends
- Italian withholding tax on internal interest dealings: an EU analysis
- Italy adopts Interest and Royalty Directive : a preliminary analysis
- Keine KESt-Entlastung bei Durchlaufgesellschaften - neue richtungsweisende Entscheidungen des EuGH
- La stabile organizzazione delle imprese industriali e commerciali
- Limits to tax planning
- M&A tax fundamentals
- Manual de Derecho tributario de la Unión Europea
- Monti reports and related documentation. "Taxation in the European Union"; "Taxation in the EU: Report on the development of tax systems"; "Towards tax co-ordination in the European Union - a package to tackle harmful tax competition"
- Mutter-Tochter-Richtlinie: Kommentar
- N Luxembourg 1 : CJEU finds directive benefits can be denied in abusive situations
- N Luxembourg 1 and others v Skatteministeriet : beneficial ownership and abuse of rights under the EU Interest and Royalties Directive
- Naar een bronbelasting op rente en royalty's : een stap verder dan het regeerakkoord
- Naar een interne markt zonder internationale juridische en economische dubbele belasting?
- Nederlands belastingrecht in Europees perspectief
- Neue Impulse für das Steuerrecht im Rahmen der EU-Gesetzgebung : das Arbeitsprogramm der slowakischen EU-Ratspräsidentschaft für das zweite Halbjahr 2016
- Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
- Paragr. 8a KStG im Inbound-Sachverhalt : eine EG-rechtliche Beurteilung
- Paragr. 99a EStG - Quellensteuerfreiheit auch bei Veranlagung?
- Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
- Praxisfragen zur Umsetzung der Zins- und Lizenzrichtlinie in Paragr. 50g EStg
- Preliminary judgements in the EU Beneficial Ownership cases
- Proposed interest and royalty directive - non-discrimination and abuse
- Recent developments in the use of Swiss finance branches
- Renteaftrek is niet het probleem in de vennootschapsbelasting; wel het niet-belasten van rente!
- Royalty payments : unresolved issues in the Interest and Royalties Directive
- Selected issues on the EU definitions of interest and royalties
- Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse
- Survey of the implementation of the EC Interest and Royalty Directive
- Svig og Misbrug : the Danish anti-abuse cases
- Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13
- Tax abuse in the European Union : the current state of affairs
- Taxation of intellectual property under domestic law, EU law and tax treaties
- Taxation of interest in the European Union
- Taxation of interest under domestic law, EU law and tax treaties
- Taxation of royalties in an EU framework
- Taxation under the EU Interest and Royalties Directive
- The 2019 CJEU judgments in the Danish beneficial ownership cases : to be or not to be
- The Danish tax avoidance cases: new milestones in the Court's anti-abuse doctrine
- The EC Interest and Royalties Directive - a comment
- The ECJ's Danish Cases and the Spanish withholding tax exemption in respect of interest payments to EU lenders: some reflections and practical implications
- The ECJ's decisions in the Danish "beneficial ownership" cases : impact on the reaction to tax avoidance in the European Union
- The Interest & Royalty Directive
- The SICAR : a new Luxembourg vehicle for private equity and venture capital investments
- The applicability of direct tax EU directives within EEA states : the position of the UK on withdrawal from the EU
- The potential impact of the OECD MTC on the interpretation of beneficial owner in the field of IRD after Danish cases
- The prohibition of abuse of rights after the ECJ Danish cases
- The supposed autonomy of the PE's definition in EU Tax Law
- The taxation of dividends and interest under EU law : groundbreaking conclusions from the Advocate General
- The year in review : Italy
- Thin capitalization legislation and the EU corporate tax Directives
- Time to prepare for EU accession
- Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
- Treaty- und Directive-Shopping in den Quellenbesteuerungssystemen europäischer Staaten : eine juristische und ökonomische Analyse
- Triangular cases and the Interest and Royalties Directive : untying the Gordian Knot? - part 1
- Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 2
- Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 3
- Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
- Unionsrechtskonformität des Paragr. 12 Abs. 1 Z 10 KStG? = Is Sec. 12 Para. 1 No. 10 CITA in conformity with European Union law?
- Vereinbarkeit der gewerbesteuerlichen Hinzurechnung von Zinsen mit der EU-Zins- und Lizenzgebührenrichtlinie : Schlussanträge der GAin Eleanor Sharpston vom 12.5.2011 in der Rs. Scheuten Solar
- Verstösst die gewerbesteuerliche Hinzurechnung von Dauerschuldzinsen bei grenzüberschreitenden Zahlungen an ein verbundenes Unternehmen gegen das Gemeinschaftsrecht?
- What does a "no-deal" Brexit mean for withholding taxes?
- What should be the scope of the beneficial owner concept?
- Zinsbesteuerungsabkommen Schweiz-EU : Art. 15 Zinsbesteuerungsabkommen (1. Teil)
- Zinsbesteuerungsabkommen Schweiz-EU : Art. 15 Zinsbesteuerungsabkommen (2. Teil)
- Zum Seminar C : Überlegungen zur Zinsenbesteuerungsrichtlinie - eine lex perfecta oder imperfecta?
- Zur "vorläufigen Umsetzung" von EG-Richtlinien durch BMF-Schreiben : Beispiel Zins- und Lizenzrichtlinie
- Zur Gemeinschaftsrechtskonformität der Missbrauchsklausel in Paragr. 50g Abs. 4 EStG - zugleich ein Beitrag zur Auslegung der Zins-/Lizenzgebühren-Richtlinie
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/cP3T5n6GHxo/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/cP3T5n6GHxo/">Interest and Royalties Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
