The Resource Case on intra-group debt and abuse of law

Case on intra-group debt and abuse of law

Label
Case on intra-group debt and abuse of law
Title
Case on intra-group debt and abuse of law
Creator
Subject
Language
eng
Summary
The authors consider a High Court decision on the deductibility of intra-group interest expense, specifically on the application of fraus legis and other anti-avoidance concepts so as to limit such deductibility
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 21 (2014),
http://library.link/vocab/creatorName
  • Carreño, F
  • Irazusta, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • intra-group financing
  • abuse of law
  • anti-avoidance
Label
Case on intra-group debt and abuse of law
Instantiates
Publication
Label
Case on intra-group debt and abuse of law
Publication

Library Locations

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