# Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, Article 9: Delimitation clause

Extent: E+W+S+N.I.

This Directive shall not affect the application of domestic or agreement-based provisions which go beyond the provisions of this Directive and are designed to eliminate or mitigate the double taxation of interest and royalties.

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Source: https://www.legislation.gov.uk/eudr/2003/49/article/9 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-49/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.