Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 3

Journal
Gusmeroli, M.
European Taxation 2005 (Volume 45), No. 3
PriceUSD 45

Third and concluding article in a three-part series, which considers the Interest and Royalties Directive in relation to the problems posed by triangular cases. In Part 3, the rules examined in Parts 1 and Part 2 are finally put into practice.