The Resource Earnings stripping and thin cap rules : maintaining an arm's length distance

Earnings stripping and thin cap rules : maintaining an arm's length distance

Label
Earnings stripping and thin cap rules : maintaining an arm's length distance
Title
Earnings stripping and thin cap rules : maintaining an arm's length distance
Creator
Subject
Language
eng
Summary
In this article the author analyses the compatibility of domestic thin capitalization/earnings stripping rules with the arm's length principle and considers the potential impact of article 9 of the OECD Model
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Fross, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • earnings stripping
  • arm's length principle
  • anti-avoidance
  • case law
Label
Earnings stripping and thin cap rules : maintaining an arm's length distance
Instantiates
Publication
Label
Earnings stripping and thin cap rules : maintaining an arm's length distance
Publication

Library Locations

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      52.3736660 4.9336932
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