European Commission 24 January 1991, PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN PARENT COMPANIES AND SUBSIDIARIES IN DIFFERENT MEMBER STATES

N o C 53/26 Official Journal of the European Communities 28. 2. 91 Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States COM(90) 571 final (Submitted by the Commission on 6 December 1990) (91/C 53/02) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty