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Directiva 2003/49/CE do Conselho, de 3 de Junho de 2003, relativa a um regime fiscal comum aplicável aos pagamentos de juros e royalties efectuados entre sociedades associadas de Estados-Membros diferentes
Directiva 2003/49/CE do Conselho, de 3 de Junho de 2003, relativa a um regime fiscal comum aplicável aos pagamentos de juros e royalties efectuados entre sociedades associadas de Estados-Membros diferentes
Publication metadata
- Published:
- Corporate author(s): Council of the European Union
- Subject: corporation tax , deduction at source , double taxation , EU Member State , firm governed by commercial law , group of companies , interest , transnational corporation
- CELEX : 32003L0049
- OJ : JOL_2003_157_R_0049_01
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