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European Union - A Comprehensive Analysis of Proposals To Amend the Interest and Royalties Directive – Part 2

Country:
European Union
Author:
S. Martinho Fernandes; R. Bernales; S. Goeydeniz; B. Michel; O. Popa; E. Santoro
Issue:
European Taxation, 2011 (Volume 51), No 11
Published:
30 September 2011
In this two-part article, the authors provide a comprehensive analysis of the issues identified in the 2009 Commission report on implementation of the Interest and Royalties Directive, which was based, in part, on an IBFD survey. Part 1 addressed issues concerning the personal scope of the Directive. Part 2 focuses on the Directive's substantive scope and issues of fraud and abuse.
 
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