Proposal for a Council Directive on a Common System of Taxation Applicable to Interest and Royalty Payments Made Between Associated Companies of Different Member States, of 6 May 1998, Com(1998)67 final.
Proposition de directive concernant un régime fiscal commun applicable aux paiements d'intérêt et de redevance effectués entre des sociétés associées d'États membres différents, 6 mai 1998, Com(1998)67 final.