Survey on the Implementation of the EC Interest and Royalty Directive
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References listed on IDEAS
- J. Pope & R. Fayle, 1991. "The Compliance Costs of Public Companies' Income Taxation in Australia 1986/87: Empirical results," Economics Discussion / Working Papers 91-09, The University of Western Australia, Department of Economics.
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KeywordsEuropean Union; taxation; interest;
- 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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