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

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Official proposal CELEX 51990PC0571 from European Union at European Commission. Dated 24 January 1991. Status: open.

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9 official files

• 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

  preparatory · EN · 24 January 1991

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• PROPUESTA DE DIRECTIVA DEL CONSEJO RELATIVA AL REGIMEN FISCAL COMUN APLICABLE A LOS PAGOS DE INTERESES Y CANONES EFECTUADOS ENTRE SOCIEDADES MATRICES Y FILIALES DE ESTADOS MIEMBROS DIFERENTES

  preparatory · ES · 24 January 1991

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• PROPOSTA DI DIRETTIVA DEL CONSIGLIO CONCERNENTE IL REGIME FISCALE COMUNE APPLICABILE AI PAGAMENTI DI INTERESSI E DI CANONI EFFETTUATI TRA SOCIETA MADRI E SOCIETA FIGLIE DI STATI MEMBRI DIVERSI

  preparatory · IT · 24 January 1991

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• 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

  preparatory · FR · 24 January 1991

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• VORSCHLAG FUER EINE RICHTLINIE DES RATES UEBER DIE GEMEINSAME STEUERREGELUNG FUER ZAHLUNGEN VON ZINSEN UND LIZENZGEBUEHREN ZWISCHEN MUTTER- UND TOCHTERGESELLSCHAFTEN VERSCHIEDENER MITGLIEDSTAATEN

  preparatory · DE · 24 January 1991

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• Πρόταση οδηγίας του Συμβουλίου σχετικά με το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις καταβολές τόκων και τελών μεταξύ μητρικών και θυγατρικών εταιρειών διαφορετικών κρατών μελών

  preparatory · EL · 24 January 1991

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• PROPOSTA DE DIRECTIVA DO CONSELHO RELATIVA AO REGIME FISCAL COMUM APLICAVEL AOS PAGAMENTOS DE JUROS E DE ROYALTIES EFECTUADOS ENTRE SOCIEDADES-MAES E FILIAIS DE ESTADOS-MEMBROS DIFERENTES

  preparatory · PT · 24 January 1991

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• FORSLAG TIL RAADETS DIREKTIV OM EN FAELLES ORDNING FOR BESKATNING AF RENTER OG ROYALTIES, DER BETALES MELLEM MODER- OG DATTERSELSKABER FRA FORSKELLIGE MEDLEMSSTATER

  preparatory · DA · 24 January 1991

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• VOORSTEL VOOR EEN RICHTLIJN VAN DE RAAD BETREFFENDE EEN GEMEENSCHAPPELIJKE FISCALE REGELING VOOR UITKERINGEN VAN RENTE EN VAN ROYALTY' S TUSSEN MOEDERMAATSCHAPPIJEN EN DOCHTERONDERNEMINGEN UIT VERSCHILLENDE LID-STATEN

  preparatory · NL · 24 January 1991

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