La direttiva si riferisce ai pagamenti di interessi e di fra società consociate allo scopo di abolire le ritenute alla fonte per tali pagamenti. ###>We do, however, have one fundamental objection to the approach that has been outlined, because the concept of tax harmonisation is federalist in nature and touches on one of the fundamental pillars of state sovereignty: a state’ s ability to tax families and businesses, thus ensuring its autonomy.