European Union - Thin Capitalization Rules and Corresponding Tax Exemptions: All or Nothing
- European Union
- G. Meussen
- European Taxation, 2017 (Volume 57), No 11
- 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.