Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applic... (32003L0049)
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Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- COUNCIL DIRECTIVE 2003/49/EC
- of 3 June 2003
- on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- Article 1
- Scope and procedure
- Article 2
- Definition of interest and royalties
- Article 3
- Definition of company, associated company and permanent establishment
- Article 4
- Exclusion of payments as interest or royalties
- Article 5
- Fraud and abuse
- Article 6
- Transitional rules for Greece, Spain and Portugal
- Article 7
- Implementation
- Article 8
- Review
- Article 9
- Delimitation clause
- Article 10
- Entry into force
- Article 11
- Addressees
- ANNEX
- List of companies covered by Article 3(a) of the Directive
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