European Union - Corporate Tax Treatment of Interest: EU State Aid and the EU Code of Conduct as a Means of Combating Harmful Tax Competition
- European Union
- V. Kalloe
- European Taxation, 2011 (Volume 51), No 12
- 27 October 2011
The author, in this article, addresses the corporate tax treatment of interest in light of EU measures to tackle harmful tax competition, including the Code of Conduct and State aid provisions.