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为了营建共同市场,扫平资本自由流动的障碍,欧盟出台了《欧盟对适用于不同国家关联公司间对支付利息和特许权使用费征税的共同制度指令》(该文简称《欧盟对利息和特许权使用费征税指令》,英文缩写IRD),规定来源地国免于征收预提税义务.该文介绍了IRD出台的背景及主要内容,并对该指令进行了简要评析.“,”In order to establish a common market and swipe the obstacles for the free movement of capital,EU has issued The Common Directive in EU Applicable to the Interest and Royalty payments among Associated Companies in Various Countries(Taxation Directive for Interest and Royalty Payments in EUfor short,IRD for abbreviation),which prescribes that the source country is free from the obligation of levying the withholding tax.This paper introduces the background of IRD and its main contents,and finally makes a brief analysis to IRD.