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European Union - The ATAD’s Interest Limitation Rule – A Step Backwards?

Country:
European Union
Author:
J. Carmona Lobita
Issue:
European Taxation, 2019 (Volume 59), No 2/3
Published:
28 January 2019
This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).
 
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