The Resource A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction

A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction

Label
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
Title
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
Creator
Subject
Language
eng
Summary
Thin capitalization rules have recently been introduced (in Italy and the Netherlands) and subject to reform (in Germany and the United Kingdom) or may well be amended in the near future (in France). Such rules have also been the topic of significant judicial procedures (the ECJ Lankhorst-Hohorst case). This special issue of "European taxation", the guest editor of which is Bruno Gouthière, examines these issues and places them in context by way of a comparative survey of the thin capitalization rules in 29 countries (the 25 member states of the EU, plus Norway, Russia, Switzerland and the USA)
Citation source
In: European taxation. - Amsterdam. - Vol. 45 (2005),
http://library.link/vocab/creatorName
Gouthière, B.
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
thin capitalization
Label
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
Instantiates
Publication
Label
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
Publication

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