Transposition of Directive 2003/49 / EC
Interest and royalties between associated companies of different EU states.
We inform you that the Council of Ministers has approved the Legislative Decree n. 143 of 30.05.2005 for the implementation of Directive 2003/49 / EC, concerning the common tax regime applicable to payments of interest and royalties between associated companies of Member States other than the European Union. This circular is intended to provide a first overview of the main innovations and provisions relating to interests and royalties.
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