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European Union - Thin Capitalization Rules and Corresponding Tax Exemptions: All or Nothing

Country:
European Union
Author:
G. Meussen
Issue:
European Taxation, 2017 (Volume 57), No 11
Published:
5 October 2017
The author, in this note, discusses the ECJ’s decision in Masco Denmark (Case C-593/14), which addresses the issue of thin capitalization rules that provide for an equivalent tax exemption for interest income in domestic situations only.
 
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