International - Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization
- L. Hillmann; R. Hoehl
- European Taxation, 2018 (Volume 58), No 4
- 14 March 2018
This article analyses BEPS Action 4 and article 4 of the EU Anti-Tax Avoidance Directive (2016/1164), determines the country-specific adjustments necessary as a result of article 4 of that Directive and examines the future development of interest limitation rules in the context of national sovereignty and harmonization.