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Interest and Royalty Directive

Interest and Royalty Directive. Texts and Cases


The Interest and Royalty Directive is designed to eliminate withholding tax obstacles in the area of cross-border interest and royalty payments within a group of companies in the European Union, abolishing withholding taxes on royalty and interest payments arising in a Member State when the beneficial owner of the payment is a company or permanent establishment in another Member State.

This book provides a complete resource for practitioners and postgraduate students of European tax law. It is also an ideal resource for all students of tax law who need cases and an introduction to the subject in a single volume.
The book’s strong reader orientation makes the law accessible, interesting, and relevant, and the cases represent the latest developments in EC interest and royalties tax law. An excellent assortment of included cases ranges from main landmarks to important recent decisions.

The aim of “Interest and Royalty Directive. Texts and Cases” is ensuring that students of EU tax law have comprehensive and up to date text and materials for their study of this fast moving area of law.

In addition, the text’s unmatched support materials include innovative online study tools (available on the text’s companion web site: that will help maximize efforts and improve results. Numerous features and exercises help readers master key concepts of European Union laws and initiatives, and apply what they have learned to real-world issues. The book´s companion web site offers an unmatched range of support resources—including innovative online review tools.

ISBN: 978-0-9567766-4-8

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