The Resource The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst

The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst

Label
The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst
Title
The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst
Creator
Subject
Language
eng
Summary
Analyses the German and Danish rules on thin capitalization which after the judgment of the ECJ in the Lokhorst-Hohorst GmbH case are to be set aside
Citation source
In: EC tax review. - The Hague. - Vol. 12 (2003),
http://library.link/vocab/creatorName
  • Vinther, N
  • Werlauff, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • thin capitalization
Label
The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst
Instantiates
Publication
Label
The need for fresh thinking about tax rules on thin capitalization : the consequences of the judgment of the ECJ in Lankhorst-Hohorst
Publication

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