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Official guidance
International Manual

INTM367000 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents

  • INTM367005 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non-residents
  • INTM367010 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  • INTM367015 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non-residents
  • INTM367020 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non-residents
  • INTM367025 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  • INTM367030 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  • INTM367035 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  • INTM367040 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non-residents
  • INTM367045 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  1. EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents: contents
  2. EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents

INTM367025 | EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents

From HM Revenue & Customs · International Manual

Member Countries of the European Union

Austria

Belgium

Cyprus from 1 May 2004

Czech Republic from 1 May 2004

Denmark

Estonia from 1 May 2004

Finland

France

Germany

Greece

Hungary from 1 May 2004

Ireland

Italy

Latvia from 1 May 2004

Lithuania from 1 May 2004

Luxembourg

Malta from 1 May 2004

Netherlands

Poland from 1 May 2004

Portugal

Slovakia from 1 May 2004

Slovenia from 1 May 2004

Spain

Sweden

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