Approaches to thin capitalization
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The work Approaches to thin capitalization represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Approaches to thin capitalization
Resource Information
The work Approaches to thin capitalization represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Approaches to thin capitalization
- Summary
- This article examines the approaches a number of countries take to thin capitalization and describes the major structural features of thin cap rules used. It also discusses the tax consequences of thin capitalization at domestic, EU and international levels
- Citation source
- In: European taxation. - Amsterdam. - Vol. 36 (1996),
- Geographic coverage
- International
- Language note
- English
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<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/SDKc8chuNgQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/SDKc8chuNgQ/">Approaches to thin capitalization</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>
