European Union: Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 2

• Autores: Michele Gusmeroli
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 2, 2005, págs. 39-51
• Idioma: inglés
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• Resumen

  • This is the second article in a three-part series, which considers the Interest and Royalties Directive in relation to the problems posed by triangular cases. In Part 2, following a brief description of the scope of the Directive, selected provisions of the Directive are analysed.