Elgar Commentaries in Tax Law series – serie
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EU Passive Income Tax Directives
A Commentary on the Parent-Subsidiary and Interest-Royalty Directives
Av Niels Bammens, Filip Debelva
Inbunden, 2025
2617 kr
Lägg i varukorg
In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment …
