The Resource Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH

Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH

Label
Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH
Title
Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH
Creator
Subject
Language
  • eng
  • eng
Summary
Exploration of the ECJ's decision in Lankhorst, wherein the Court found that the German thin capitalization provision is incompatible with the principle of freedom of establishment as set out in Art. 43 EC
Citation source
In: European taxation. - Amsterdam. - Vol. 43 (2003),
http://library.link/vocab/creatorName
Cordewener, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • ECJ case law
  • fundamental freedoms
Label
Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH
Instantiates
Publication
Note
20030506
Other control number
et040302.pdf
Label
Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH
Publication
Note
20030506
Other control number
et040302.pdf

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