European Commission 11 November 2011, Proposal for a COUNCIL DIRECTIVE on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
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European Union · · · Cited by 8 · 11-11-2011
EUROPEAN COMMISSION Brussels, 11.11.2011 COM(2011) 714 final 2011/0314(CNS) Proposal for a COUNCIL DIRECTIVE on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast) {SEC(2011) 1332 final} {SEC(2011) 1333 final} EXPLANATORY MEMORANDUM 1.
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