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Survey on the Implementation of the EC Interest and Royalty Directive

Author

Listed:
  • International Bureau for Fiscal Documentation

Abstract

The survey carried out by the International Bureau of Fiscal Documentation (IBFD) aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation in the Member States covered.

Suggested Citation

  • International Bureau for Fiscal Documentation, 2006. "Survey on the Implementation of the EC Interest and Royalty Directive," Taxation Studies 0015, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0015
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/survey_ir_dir.pdf
    File Function: final version, 2006
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; interest;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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