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1990年11月28日,欧洲共同体委员会颁布了两项有关公司税收的新指令《草案》。这是同年4月通过的一揽子方案的最后部分。第一项指令是对设在欧共体不同成员国内的母、子公司间支付的利息和特许权使用费所征的预提税予以废除。第二项指令规定了有关企业处理设在另一成员国的常设机构和子公司亏损的办法。如果被采纳,那么有关利息和特许权使用费的指令草案《即第一项指令草案》将于1993年1月1日起生效,这是该委员会继发布有关成员国内母、子公司间支付股息的类似指令之后迈出的又一合乎情理的一步。
On 28 November 1990, the Commission of the European Communities enacted two “draft” new directives on corporate taxation. This is the last part of a package that was adopted in April of the same year. The first is the abolition of the withholding tax levied on interest and royalties paid between parents and subsidiaries located in different member states of the European Community. The second directive deals with the way in which businesses deal with the losses of permanent establishments and subsidiaries located in another Member State. If adopted, the draft Directive on Interest and Royalties, the First Draft Directive, will come into effect on January 1, 1993, following the Commission’s announcement of the payment of dividends between its parents and subsidiaries A similar logical step after another taken a reasonable step.