Brussels, 15/02/2016 (Agence Europe) - The taxation of interest payments or royalties could be deemed 'minimum effective taxation' if this payment is subject to an effective taxation rate of at least 10% in the member state of the beneficiary. This constitutes a possible starting point to draw up an effective minimum taxation clause modifying the 'Directive on a common system of taxation applicable to interest in royalty payments made between associated companies of different member states',...