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

PROPOSITION DE DIRECTIVE DU CONSEIL CONCERNANT UN REGIME FISCAL COMMUN APPLICABLE AUX PAIEMENTS D' INTERETS ET DE REDEVANCES EFFECTUES ENTRE SOCIETES MERES ET FILIALES D' ETATS MEMBRES DIFFERENTS

PROPOSITION DE DIRECTIVE DU CONSEIL CONCERNANT UN REGIME FISCAL COMMUN APPLICABLE AUX PAIEMENTS D' INTERETS ET DE REDEVANCES EFFECTUES ENTRE SOCIETES MERES ET FILIALES D' ETATS MEMBRES DIFFERENTS

/* COM/90/571FINAL */

JO C 53 du 28.2.1991, pp. 26–29 (ES, DA, DE, EL, EN, FR, IT, NL, PT)