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European Union - Notional Interest Deduction Regimes in Europe: Through the Prism of ATAD 2 and Domestic Anti-Hybrid Mismatch Rules

Country:
European Union
Author:
K. Karaianov
Issue:
European Taxation, 2019 (Volume 59), No 10
Published:
11 September 2019
In this article, the author analyses the interplay between the notional interest deduction mechanism and the anti-hybrid mismatch framework.
 
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