The Resource Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties

Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties

Label
Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Title
Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Creator
Subject
Language
  • eng
  • eng
Summary
Looks at various Member States' reactions to the Lankhorst-Hohorst decision and how the traditional as well as the new generation of thin capitalization rules may be affected by non-discrimination provisions in various treaties, including the EC Treaty, bilateral income tax treaties and friendship, commerce and navigation treaties
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
  • Thömmes, O
  • Stricof, R
  • Nakhai, K
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • non-discrimination
  • EU tax law
  • fundamental freedoms
Label
Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/G-I/INTERTAX/3_126-137.zip
Instantiates
Publication
Label
Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/G-I/INTERTAX/3_126-137.zip
Publication

Library Locations

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