UK HMRC has published brief guidance on receiving interest, royalties, or dividends payments from the EU following the end of the Brexit transition period. Although not mentioned specifically, the guidance is provided due to the fact that that beneficial treatment under the Interest and Royalties Directive and the Parent-Subsidiary Directive generally no longer applies following the transition period, while beneficial treatment under tax treaties does continue to apply. Note further that for some EU countries, standard domestic rules on withholding may be just as beneficial as the treatment under the Directives or treatment as per the Directives may have been...