A Comprehensive Analysis of Proposals To Amend the Interest and Royalties Directive – Part 1

Journal
Fernandes, S. Martinho; Bernales Soriano, R.; Goeydeniz, S.; Michel, B.; Popa, O.; Santoro, E.M.
European Union
European Taxation 2011 (Volume 51), No. 9/10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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 addresses issues concerning the personal scope of the Directive. Part 2 focuses on the Directive's substantive scope and issues of fraud and abuse.