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International - Earnings Stripping and Thin Cap Rules: Maintaining an Arm’s Length Distance

Country:
International
Author:
A. Fross
Issue:
European Taxation, 2013 (Volume 53), No 10
Published:
4 September 2013
In this article the author analyses the compatibility of domestic thin capitalization/earnings stripping rules with the arm’s length principle and considers the potential impact of article 9 of the OECD Model.
 
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