The Resource Thin capitalization rules and the arm's length principle

Thin capitalization rules and the arm's length principle

Label
Thin capitalization rules and the arm's length principle
Title
Thin capitalization rules and the arm's length principle
Creator
Subject
Language
  • eng
  • eng
Summary
Examination whether empirical research confirms that thin capitalization rules in Australia, Canada, Germany, Japan and the USA adhere to the arm's length principle
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 2 (1995),
http://library.link/vocab/creatorName
Smith, A.M.C
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • arm's length principle
Label
Thin capitalization rules and the arm's length principle
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1995/G-I/ITPJ/vol.2/2_42-60.zip
Publication

Library Locations

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