The Resource Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model

Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model

Label
Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model
Title
Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model
Creator
Subject
Language
eng
Summary
This article considers the nature of the relationship between domestic thin capitalization rules and the non-discrimination article in the OECD Model, with a particular focus on foreign ownership and article 24(5). This question is addressed in an international context with reference to recent relevant tax cases
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Elliffe, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • thin capitalization
  • non-discrimination
  • case law
Label
Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model
Instantiates
Publication
Label
Unfinished business : domestic thin capitalization rules and the non-discrimination article in the OECD Model
Publication

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