EC Directives

Parent Subsidiary Directive (File Size 106Kb)

Savings Directive (File Size 136Kb)

Interest and Royalty Directive (File Size 114Kb)

Mergers Directive (File Size 82Kb)
 

Other International Agreements
Swiss Confederation - Agreement and Memorandum of Understanding between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. (File Size 283,53Kb)