Survey on Interest and Royalties Directive
FEE, the European Federation of Accountants, has issued the results of a survey on the Interest and Royalties Directive and its implementation. ICAI, as a member of FEE, assisted in completing the Irish element of the survey. It is interesting to note that representatives in the 27 Member States completed the survey.
The objective of the Paper, FEE Survey on the Interest and Royalties Directive and its Implementation, is to analyse the implementation of the Directive and its interaction with other rules existing at national and international level.
A copy of the survey results is available at http://www.fee.be/publications/default.asp?library_ref=4&content_ref=668.