The Resource Advocate General publishes Opinion in "Thin Cap GLO" case

Advocate General publishes Opinion in "Thin Cap GLO" case

Label
Advocate General publishes Opinion in "Thin Cap GLO" case
Title
Advocate General publishes Opinion in "Thin Cap GLO" case
Creator
Subject
Language
eng
Summary
In a case involving disputes over cross-border financing, the Advocate General of the European Court of Justice published his opinion on 29 June 2006. The disputes centre on the UK's thin capitalisation rules, which seek to limit the extent to which a UK member of a group of companies can be debt-financed by a fellow group company based overseas. This article discusses the opinion and explains the rules and background to this case
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
Musgrave, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • thin capitalization
  • transfer pricing
  • group of companies
  • financing
  • debt capital
Label
Advocate General publishes Opinion in "Thin Cap GLO" case
Instantiates
Publication
Label
Advocate General publishes Opinion in "Thin Cap GLO" case
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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