The Resource Amended thin capitalization rules

Amended thin capitalization rules

Label
Amended thin capitalization rules
Title
Amended thin capitalization rules
Creator
Subject
Language
eng
Summary
Major changes to the corporate income tax law were introduced on 1 January 2015. These changes, which are generally aimed at reducing possibilities of tax avoidance, include thin capitalization rules. The new rules are more complex and restrictive than those that were in force until the end of 2014
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • thin capitalization
Label
Amended thin capitalization rules
Publication

Library Locations

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