The Resource Thin capitalization : an unanswered question following recent Spanish amendments

Thin capitalization : an unanswered question following recent Spanish amendments

Label
Thin capitalization : an unanswered question following recent Spanish amendments
Title
Thin capitalization : an unanswered question following recent Spanish amendments
Creator
Subject
Language
eng
Summary
The Spanish thin capitalization rule has been the subject of criticism in the past, in particular in recent decisions of the Spanish Supreme Court, in regard to its compatibility with EU and international law. Recently, however, the rule was replaced by an earnings-stripping rule that is similar to the German interest barrier rule. This article examines the former thin capitalization rule, the new earnings-stripping rule, and the consequences of this development
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Luchena Mozo, G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • earnings stripping
  • tax treaty
  • EU tax law
Label
Thin capitalization : an unanswered question following recent Spanish amendments
Instantiates
Publication
Label
Thin capitalization : an unanswered question following recent Spanish amendments
Publication

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