INTM400000 - EU Interest and Royalties Directive

Contents

INTM400010Overview of the Directive
INTM400020Legislation implementing the Directive
INTM400030What the Directive says
INTM400040Who is affected by the Directive?
INTM400050What an interest payment exemption notice covers
INTM400060CAR Residency procedures for claims on interest payments
INTM400070CAR Residency: Corporation Tax caseworker communication
INTM400080Handling enquiries into claims on interest payments
INTM400090Treatment of royalties under the Directive
INTM400100What happens if a claim is refused or an exemption notice cancelled
INTM400110Anti-avoidance measures