The Resource New thin capitalisation rules in France

New thin capitalisation rules in France

Label
New thin capitalisation rules in France
Title
New thin capitalisation rules in France
Creator
Subject
Language
  • eng
  • eng
Summary
The 2006 Finance Bill provides for the repeal of the existing thin capitalization legislation and its replacement by an entirely new set of rules, introducing some new provisions and revising the interest rate limitation rules. The new rules will take effect for accounting periods beginning on or after January 1, 2007. This article considers the new rules
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
  • Escaut, P
  • Hublot, M-L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • interest
  • carry-over
Label
New thin capitalisation rules in France
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2006/T/TPITP/1_28-29.zip
Publication
Note
20060221

Library Locations

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