Survey on the Implementation of the EC Interest and Royalty Directive

International Bureau for Fiscal Documentation

No 15, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The survey carried out by the International Bureau of Fiscal Documentation (IBFD) aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation in the Member States covered.

Keywords: European Union; taxation; interest (search for similar items in EconPapers)
JEL-codes: H23 H24 (search for similar items in EconPapers)
Pages: 97 pages
Date: 2006-06
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0015

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