Neuer Vorschlag der Kommission für eine Richtlinie über die Besteuerung von Zahlungen für Zinsen und Lizenzgebühren

On March 4, 1998, the Commission of the EC submitted a proposal to the Council for a directive on a common taxation arrangement on interest and royalties among affiliated companies located in different member states. Through this arrangement, the taxation disadvantage of interest and royalties among affiliated companies is to be eliminated. Michael Tumpel makes an analysis of the proposal of the Commission.