Chapter 6 – Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss 267G-267L)

Contents

Section 267G – Interpretation (Chapter 6) [TCA 1997 s 267G] Section commentary
Section 267H – Application (Chapter 6) [TCA 1997 s 267H] Section commentary
Section 267I – Exemptions from tax and withholding tax [TCA 1997 s 267I] Section commentary
Section 267J – Credit for foreign tax [TCA 1997 s 267J] Section commentary
Section 267K – Miscellaneous [TCA 1997 s 267K] Section commentary
Section 267L – Application of this Chapter to certain payments made to companies in Switzerland [TCA 1997 s 267L] Section commentary

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