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det bør sikres, at renter og royalties indgår i definitionen af skattepligtige indtægter, da det i princippet drejer sig om fradragsberettigede omkostninger for debitorselskabet."
"steps must be taken to ensure that interest and royalty payments are defined as taxable, since they are in principle tax-deductible for the company from which they are due."
direktivet finder anvendelse på rente- og royalty-betalinger til et fast driftssted, som tilhører det modtagende selskab og er beliggende i samme medlemsstat som debitorselskabet, men kun når denne medlemsstat ikke opkræver kildeskat af sådanne betalinger mellem moder- og datterselskaber, der er etableret på dens område.
the directive applies to interest and royalty payments made to a permanent establishment of the recipient company located in the member state of the debtor company only if that member state does not apply withholding tax to payments of the kind made between parent companies and subsidiaries established on its territory.