Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

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