The Resource Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
Resource Information
The item Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Looks at various Member States' reactions to the Lankhorst-Hohorst decision and how the traditional as well as the new generation of thin capitalization rules may be affected by non-discrimination provisions in various treaties, including the EC Treaty, bilateral income tax treaties and friendship, commerce and navigation treaties
- Language
- eng
- Label
- Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
- Title
- Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
- Language
- eng
- Summary
- Looks at various Member States' reactions to the Lankhorst-Hohorst decision and how the traditional as well as the new generation of thin capitalization rules may be affected by non-discrimination provisions in various treaties, including the EC Treaty, bilateral income tax treaties and friendship, commerce and navigation treaties
- Citation source
- In: Intertax. - The Hague. - Vol. 32 (2004),
- http://library.link/vocab/creatorName
-
- Thömmes, O
- Stricof, R
- Nakhai, K
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- thin capitalization
- non-discrimination
- EU tax law
- fundamental freedoms
- Label
- Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
- Label
- Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties
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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/portal/Thin-capitalization-rules-and-non-discrimination/EcKMWZOXJv8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-rules-and-non-discrimination/EcKMWZOXJv8/">Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Thin-capitalization-rules-and-non-discrimination/EcKMWZOXJv8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-rules-and-non-discrimination/EcKMWZOXJv8/">Thin capitalization rules and non-discrimination principles : an analysis of thin capitalization rules in light of the non-discrimination principle in the EC Treaty, double tax treaties and friendship treaties</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
