Taxation of interest and royalty payments between associated companies (recast)

This procedure updates the rules for how interest and royalty payments are taxed when they are made between associated companies located in different EU Member States. It aims to remove tax obstacles that hinder the free movement of capital and ensure a fairer tax system across the Union.

This affects corporations and associated companies operating across EU borders, simplifying their tax obligations and reducing the risk of double taxation on cross-border payments.