International - Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model
- O. Marres
- European Taxation, 2016 (Volume 56), No 1
- 17 December 2015
This article discusses the application of articles 9 and 24(4) of the OECD Model to interest deduction limitations. The article then compares the solution in the OECD Model to the ECJ’s approach to the issue of whether discriminatory transfer pricing and thin capitalization provisions are contrary to the fundamental freedoms of the Treaty on the Functioning of the European Union (2007).