Local view for "http://purl.org/linkedpolitics/eu/plenary/2012-09-11-Speech-2-432-312"

Predicate	Value (sorted: default)
rdf:type	lpv_eu:Speech2
dcterms:Date	"2012-09-11"^^xsd:date2
dcterms:Is Part Of	lp_eu:Explanations of vote2
dcterms:Language	"fr"^^xsd:language2
lpv:document identification number	"en.20120911.32.2-432-312"2
lpv:hasSubsequent	lp_eu:2012-09-11-Speech-2-432-3432
lpv:speaker	lp:Sophie Auconie2
lpv:spokenAs	member; EPP (2009-07-14--2014-06-30)3 unknown; Nouveau Centre (2009-07-14--2013-05-26)3 substitute; ECON (2012-01-19--2014-06-30)3 member; Delegation to the EU-Former Yugoslav Republic of Macedonia Joint Parliamentary Committee (2009-09-16--2014-06-30)3 substitute; Delegation to the EU-Mexico Joint Parliamentary Committee (2009-09-16--2014-06-30)3 member; ENVI (2012-01-19--2014-06-30)3
lpv:translated text	"Frequently amended, Directive 2003/49/EC regulates the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. For the sake of clarity, it is therefore necessary to simplify its use and remove the tax barriers to the proper functioning of the single market. Cross-border interest and royalty payments are taxed more heavily than domestic transactions. When transactions are purely national, the recipient of the payment is subject to corporate tax in the country of residence for tax purposes. In the case of European payments, they may also be subject to deductions at source in the Member State making the payment. The purpose of the directive is to place cross-border interest and royalty payments on an equal footing with domestic payments, by eliminating double taxation, burdensome administrative formalities and cash-flow problems for the companies concerned."@en1

Named graphs describing this resource:

The resource appears as object in 2 triples

Context graph