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Document 51990PC0571

PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN PARENT COMPANIES AND SUBSIDIARIES IN DIFFERENT MEMBER STATES

/* COM/90/571FINAL */

OJ C 53, 28.2.1991, p. 26–29 (ES, DA, DE, EL, EN, FR, IT, NL, PT)