HMRC have revised and republished their double taxation guidance notes.
In particular, note 11 replaces notes 5, 6 and 7 with information on the EU directive on interest and royalty payments between associated companies of different member states.
HMRC have revised and republished their double taxation guidance notes.
In particular, note 11 replaces notes 5, 6 and 7 with information on the EU directive on interest and royalty payments between associated companies of different member states.