The Resource Thin capitalization rules and the non-discrimination principle

Thin capitalization rules and the non-discrimination principle

Label
Thin capitalization rules and the non-discrimination principle
Title
Thin capitalization rules and the non-discrimination principle
Creator
Subject
Language
eng
Summary
The decision of the Court of Appeal of Nantes is discussed wherein it was held that interest paid by a French company to its Austrian parent company could not be allowed as a deduction for French tax purposes, insofar as the interst was paid to a non-resident parent company
Citation source
In: European taxation. - Amsterdam. - Vol. 42 (2002),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • non-discrimination
  • case law
Label
Thin capitalization rules and the non-discrimination principle
Instantiates
Publication
Label
Thin capitalization rules and the non-discrimination principle
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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