European Union: Triangular cases and the Interest and Royalties Directive : untying the Gordian Knot? - part 1

• Autores: Michele Gusmeroli
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 1, 2005, págs. 2-13
• Idioma: inglés
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• Resumen

  • This is the first article in a three-part series, which considers the Interest and Royalties Directive in relation to the problems posed by triangular cases. Part 1 commences by recalling the triangular cases issue in a mere tax treaty setting, considering a number of cases in the process. The three parts, in general, focus on PE triangular cases involving interest and royalties.