European Directive on Interest and Royalties
As announced on 16th April the Government will be consulting later in the year on the European Directive on Interest and Royalties. The text of Directive can be accessed on the Council of the European Union website.
The Interest
and Royalties
Directive is part
of the Tax Package
adopted by EU
Finance Ministers
on 3 June 2003.
The other elements
of the package
are the Savings
Directive
and the Code of
Conduct.
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