– see also EU Directives

Aim

Anti-abuse

Beneficial ownership

Directive shopping

Dividend withholding tax

Domestic anti-avoidance provisions

Interaction with treaties

Interest

Deductibility

Meaning

Recharacterisation

Meaning

Permanent establishment

Attribution of payments

Meaning

Procedural rules

Qualification requirements

Associated companies

Royalties

Source

Special relationship

– see also Special relationship