The Resource New French thin capitalisation rules

New French thin capitalisation rules

Label
New French thin capitalisation rules
Title
New French thin capitalisation rules
Creator
Subject
Language
eng
Summary
Following decisions of the French Supreme Court, the tax authorities have modified thin capitalization rules in France. This was done in the 2006 budget, with the new rules coming into force in 2007. This article examines the context of the new rules, their main features, and issues relating to their implementation
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
Rontani, F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • connected person
  • transfer pricing
Label
New French thin capitalisation rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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