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

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
Creator
Subject
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
Instantiates
Publication
Label
Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
Publication

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