Posted: 26 August 2010
Issue: Vol 166, Issue 4270
Categories: Update, News, CT
Keywords: EC, cross-border interest

Aim to extend benefits to wider range of companies

The European Commission has published a consultation paper on the taxation of cross-border interest and royalty payments between associated companies.

The aim of the consultation is to clarify existing legislation while extending its benefits to a wider range of companies by including other legal forms of companies, reducing the threshold to be considered an associated company, and taking account of indirect shareholdings.

Comments are invited and should be emailed to the commission by 31 October.

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