Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Resource Information
The instance Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
The Resource
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Resource Information
The instance Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- Contents
-
- Part I: The interest limitation rule in the ATAD : targeting base erosion
- Chapter 1: Group debt funding and base erosion : an introduction
- Essers, P.H.J.
- ; p. 3-13
- Chapter 2: The preference of debt over equity for tax purposes
- Bundgaard, J.
- Tel, M.
- ; p. 15-32
- Chapter 3: The interest limitation rule in the ATAD
- Grandinetti, M.
- ; p. 33-47
- Chapter 4: ATAD interest expenses exclusion clauses
- Vicini Ronchetti, A.
- ; p. 49-61
- Chapter 5: Interest limitation rule and EU law
- Bizioli, G.
- ; p. 63-74
- Part II: The interest limitation rule in the ATAD : issues of implementation
- Chapter 6: Germany
- Reich, D.
- ; p. 77-92
- Chapter 7: Italy
- Vanz, G.
- ; p. 93-110
- Chapter 8: Spain
- Báez Moreno, A.
- Navarro Ibarrola, A.
- ; p. 111-138
- Chapter 9: The Netherlands
- Broek, H. van den
- ; p.139-156
- Chapter 10: Comparative survey
- Barassi, M.
- ; p. 157-175
- Part III: The interest limitation rule in the ATAD : BEPS and CCTB
- Chapter 11: The EU ATAD interest limitation rule, BEPS and CCTB : the EU ATAD rule and BEPS Action 4
- García Prats, F.A.
- ; p.179-192
- Chapter 12: The ATAD and the CCTB
- Haslehner, W.C.
- ; p. 193-208
- Chapter 13: The interplay between interest limitation rules and anti-hybrid rules : inverting the paradigm
- Parada, L.
- ; p. 209-228
- Chapter 14: Some reflections on interest limitation rules and financial institutions
- Pitrone, F.
- ; p. 229-234
- Chapter 15: Conclusions
- Melis, G.
- ; p. 235-239
- Extent
- xix, 250 p.
- Isbn
- 9789403512327
- Isbn Type
- (web-pdf)
- Record ID
- u119553
Context
Context of Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance DirectiveEmbed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Bt9VWWK3Ssk/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Bt9VWWK3Ssk/">Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Instance Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Bt9VWWK3Ssk/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Bt9VWWK3Ssk/">Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
