A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Netherlands

Journal
Smit, P.M.; Smith, E.
Netherlands
European Taxation 2005 (Volume 45), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of this special issue of European Taxation focusing on the thin capitalization rules that exist in various European countries and in the United States.