council direct ec june common system taxat applic interest royalti payment made compani member state council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe singl market characterist domest market transact compani member state subject favour tax condit applic transact carri compani member state requir met interest royalti payment nation tax law coupl applic bilater multilater agreement ensur doubl taxat elimin applic entail burdensom administr formal cash flow problem compani concern ensur interest royalti payment subject tax member state abolit taxat interest royalti payment member state aris collect deduct sourc assess mean elimin aforement formal problem ensur equal tax treatment nation cross border transact abolish tax respect payment made compani member state perman establish compani arrang appli amount interest royalti payment agre payer benefici owner absenc special relationship preclud member state take measur combat fraud abus greec portug budgetari reason allow transit period order gradual decreas tax collect deduct sourc assess interest royalti payment appli provis articl spain launch plan boost spanish technolog potenti budgetari reason allow transit period appli provis articl royalti payment commiss report council oper direct year date transpos view extend coverag compani undertak review scope definit interest royalti pursuanc converg provis deal interest royalti nation legisl bilater multilater doubl taxat treati object propos action set common system taxat applic interest royalti payment compani member state suffici achiev member state achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl direct order achiev object adopt direct articl scope procedur interest royalti payment aris member state exempt tax impos payment state deduct sourc assess provid benefici owner interest royalti compani member state perman establish situat member state compani member state payment made compani member state perman establish situat member state deem aris member state refer quot sourc state quot perman establish treat payer interest royalti payment repres tax deduct expens perman establish member state situat compani member state treat benefici owner interest royalti receiv payment benefit intermediari agent truste authoris signatori person perman establish treat benefici owner interest royalti debt claim inform respect interest royalti payment aris effect connect perman establish interest royalti payment repres incom respect perman establish subject member state situat tax mention articl iii case belgium quot impôt de résident belast der niet verblijfhoud quot case spain quot impuesto sobr la renta de resident quot tax ident substanti similar impos date entri forc direct addit place exist tax perman establish compani member state treat payer benefici owner interest royalti part compani treat payer benefici owner interest royalti purpos articl articl appli compani payer compani perman establish treat payer interest royalti compani compani benefici owner perman establish treat benefici owner interest royalti articl appli interest royalti paid perman establish situat state compani member state busi compani wholli partli carri perman establish articl prevent member state take interest royalti receiv compani perman establish compani perman establish situat state account appli tax law member state option appli direct compani member state perman establish compani member state circumst condit set articl maintain uninterrupt period year sourc state requir fulfil requir laid articl articl substanti time payment interest royalti attest fulfil requir laid articl attest time payment member state free requir deduct tax sourc sourc state make condit exempt direct issu decis grant exempt attest certifi fulfil requir laid articl articl decis exempt month attest support inform sourc state provid valid period year issu purpos paragraph attest respect contract payment valid year year date issu inform proof receiv compani resid tax purpos exist perman establish certifi tax author member state receiv compani resid tax purpos perman establish situat benefici ownership receiv compani accord paragraph exist condit accord paragraph perman establish recipi payment fulfil requir accord articl iii case receiv compani minimum hold criterion minimum hold vote right accord articl period hold refer exist member state request addit legal justif payment contract loan agreement licens contract requir exempt ceas fulfil receiv compani perman establish immedi inform pai compani perman establish sourc state requir compet author state pai compani perman establish withheld tax sourc exempt articl claim made repay tax sourc member state requir inform paragraph applic repay submit period laid period year date interest royalti paid sourc state repai excess tax withheld sourc year due receipt applic support inform tax withheld sourc refund period receiv compani perman establish entitl expiri year question interest tax refund rate nation interest rate appli compar case domest law sourc state articl definit interest royalti purpos direct term quot interest quot mean incom debt claim kind secur mortgag carri particip debtor profit incom secur incom bond debentur includ premium prize attach secur bond debentur penalti charg late payment regard interest term quot royalti quot mean payment kind receiv consider copyright literari artist scientif work includ cinematograph film softwar patent trade mark design model plan secret formula process inform industri commerci scientif experi payment industri commerci scientif equip regard royalti articl definit compani compani perman establish purpos direct term quot compani member state quot mean compani take form list annex hereto ii accord tax law member state consid resid member state mean doubl taxat convent incom conclud state consid resid tax purpos commun iii subject tax exempt tax ident substanti similar impos date entri forc direct addit place exist tax impôt de société vennootschapsbelast belgium selskabsskat denmark körperschaftsteu germani greec impuesto sobr sociedad spain impôt sur le société franc corpor tax ireland imposta sul reddito dell person giuridich itali impôt sur le revenu de collectivité luxembourg vennootschapsbelast netherland körperschaftsteu austria imposto sobr rendimento da pessoa colectiva portug yhteisöjen tulovero inkomstskatten för samfund finland statlig inkomstskatt sweden corpor tax unit kingdom compani quot compani quot compani compani direct minimum hold capit compani ii compani direct minimum hold capit compani iii compani direct minimum hold capit compani capit compani hold involv compani resid commun territori member state option replac criterion minimum hold capit minimum hold vote right term quot perman establish quot mean fix place busi situat member state busi compani member state wholli partli carri articl exclus payment interest royalti sourc state oblig ensur benefit direct case payment treat distribut profit repay capit law sourc state payment debt claim carri particip debtor profit payment debt claim entitl creditor exchang interest particip debtor profit payment debt claim provis repay princip amount repay due year date issu reason special relationship payer benefici owner interest royalti person amount interest royalti exce amount agre payer benefici owner absenc relationship provis direct appli amount articl fraud abus direct preclud applic domest agreement base provis requir prevent fraud abus member state case transact princip motiv princip motiv tax evas tax avoid abus withdraw benefit direct refus appli direct articl transit rule greec spain portug greec portug authoris appli provis articl date applic refer articl council direct ec june taxat save incom form interest payment transit period year start aforement date rate tax payment interest royalti made compani member state perman establish situat member state compani member state exce year final year spain authoris royalti payment appli provis articl date applic refer articl direct ec transit period year start aforement date rate tax payment royalti made compani member state perman establish situat member state compani member state exce transit rule remain subject continu applic rate tax lower refer subparagraph provid bilater agreement conclud greec spain portug member state end transit period mention paragraph council decid unanim propos commiss extens transit period compani member state perman establish situat member state compani member state receiv interest royalti compani greec portug receiv royalti compani spain receiv interest royalti perman establish situat greec portug compani member state receiv royalti perman establish situat spain compani member state member state amount equal tax paid greec spain portug accord paragraph incom deduct tax incom compani perman establish receiv incom deduct provid paragraph exce lower tax payabl greec spain portug incom basi paragraph part tax incom compani perman establish receiv interest royalti comput deduct attribut payment domest law member state compani perman establish situat articl implement member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field cover direct tabl show provis direct correspond nation provis adopt articl review decemb commiss report council oper direct view extend coverag compani undertak refer articl annex articl delimit claus direct affect applic domest agreement base provis provis direct design elimin mitig doubl taxat interest royalti articl entri forc direct enter forc dai public offici journal european union articl addresse direct address member state luxembourg june council presid christodoulaki oj oj oj page offici journal annex list compani cover articl direct compani belgian law quot naamloz vennootschap société anonym commanditair vennootschap op aandelen société en commandit par action besloten vennootschap met beperkt aansprakelijkheid société privé responsabilité limité quot public law bodi oper privat law compani danish law quot aktieselskab quot quot anpartsselskab quot compani german law quot aktiengesellschaft kommanditgesellschaft auf aktien gesellschaft mit beschränkter haftung quot quot bergrechtlich gewerkschaft quot compani greek law quot quot compani spanish law quot sociedad anónima sociedad comanditaria por accion sociedad de responsabilidad limitada quot public law bodi oper privat law compani french law quot société anonym société en commandit par action société responsabilité limité quot industri commerci public establish undertak compani irish law public compani limit share guarante privat compani limit share guarante bodi regist industri provid societi act build societi regist build societi act compani italian law quot società azioni società accomandita azioni società responsabilità limitata quot public privat entiti carri industri commerci activ compani luxembourg law quot société anonym société en commandit par action société responsabilité limité quot compani dutch law quot naamloz vennootschap quot quot besloten vennootschap met beperkt aansprakelijkheid quot compani austrian law quot aktiengesellschaft quot quot gesellschaft mit beschränkter haftung quot commerci compani civil law compani commerci form cooper public undertak incorpor accord portugues law compani finnish law quot osakeyhtiö aktiebolag osuuskunta andelslag säästöpankki sparbank quot quot vakuutusyhtiö försäkringsbolag quot compani swedish law quot aktiebolag quot quot försäkringsaktiebolag quot compani incorpor law unit kingdom