The Resource Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
Resource Information
The item Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the application of articles 9 and 24(4) of the OECD Model to interest deduction limitations. The article then compares the solution in the OECD Model to the European Court of Justice's approach to the issue of whether discriminatory transfer pricing and thin capitalization provisions are contrary to the fundamental freedoms of the Treaty on the Functioning of the European Union (2007)
- Language
- eng
- Label
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
- Title
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
- Language
- eng
- Summary
- This article discusses the application of articles 9 and 24(4) of the OECD Model to interest deduction limitations. The article then compares the solution in the OECD Model to the European Court of Justice's approach to the issue of whether discriminatory transfer pricing and thin capitalization provisions are contrary to the fundamental freedoms of the Treaty on the Functioning of the European Union (2007)
- Citation source
- In: European taxation. - Amsterdam. - Vol. 56 (2016),
- http://library.link/vocab/creatorName
- Marres, O.C.R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- interest deduction
- arm's length principle
- thin capitalization
- ECJ case law
- non-discrimination
- transfer pricing adjustment
- fundamental freedoms
- Label
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
- Label
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interest-deduction-limitations--when-to-apply/ktU2PuDUk_Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interest-deduction-limitations--when-to-apply/ktU2PuDUk_Y/">Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interest-deduction-limitations--when-to-apply/ktU2PuDUk_Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interest-deduction-limitations--when-to-apply/ktU2PuDUk_Y/">Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
