United Kingdom - Are the UK Thin Capitalization Rules Compliant with EU Law? – An Update in the Light of Recent ECJ Decisions
- European Union,United Kingdom
- F. Dickinson
- European Taxation, 2011 (Volume 51), No 11
- 14 October 2011
This article considers whether or not the UK thin capitalization regime is, following various recent European Court of Justice decisions and the 2004 amendments, compatible with EU law. In this respect, the author reviews recent judicial and other developments to establish whether or not UK law fully complies with EU law.