Tax Planning
Some interesting links:
- The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
- Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
- EU Interest and Royalty Directive
- European Commission on Merger Directive
- Parent companies and their subsidiaries in the European Union
- Survey on the Implementation of the EC Interest and Royalty Directive
- Tax Consultants International
