Corporate Tax Treatment of Interest: EU State Aid and the EU Code of Conduct as a Means of Combating Harmful Tax Competition

Journal
Kalloe, V.
European Union
European Taxation 2011 (Volume 51), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, addresses the corporate tax treatment of interest in light of EU measures to tackle harmful tax competition, including the Code of Conduct and State aid provisions.