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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The work 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 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.
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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 work 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 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
- 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),
- Geographic coverage
- European Union
- Language note
- English
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Context of 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 treatiesWork of
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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/6X7SC0h7dRo/" 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/6X7SC0h7dRo/">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>
