Abstract
The proposed directive (COM(90)571) on Interest and Royalties was introduced at a press conference held on 28 November 1990. It was hoped that it would come into force by 1 January 1993, but this objective has not been acheived. The original text of the proposed directive is given as Appendix F, but it is understood that there are likely to be significant amendments when it is finally introduced.
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© 1993 Ernst & Young
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Jeffcote, B. (1993). Proposed Instruments. In: The Developing EUROPEAN CORPORATE TAX System. Finance and Capital Markets Series. Palgrave, London. https://doi.org/10.1007/978-1-349-13242-3_7
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DOI: https://doi.org/10.1007/978-1-349-13242-3_7
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-59591-6
Online ISBN: 978-1-349-13242-3
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