The Resource Are French thin capitalization rules compatible with OECD Model Convention?

Are French thin capitalization rules compatible with OECD Model Convention?

Label
Are French thin capitalization rules compatible with OECD Model Convention?
Title
Are French thin capitalization rules compatible with OECD Model Convention?
Creator
Subject
Language
eng
Summary
The author looks at whether French thin capitalization rules are compatible with OECD Model Convention. In this article the author details the controversy and discusses the consequences which may result from the Société Andritz decision (Administrative Court of Appeals of Nantes, 13 March 2001)
Citation source
In: Tax planning international review. - London. - Vol. 28 (2001),
http://library.link/vocab/creatorName
Not, N
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • model tax treaty
Label
Are French thin capitalization rules compatible with OECD Model Convention?
Instantiates
Publication
Label
Are French thin capitalization rules compatible with OECD Model Convention?
Publication

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