Restrictions on Interest Deductions and Tax Treaties

Journal
Arnold, B.J.
International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses restrictions on tax deductions for interest in relation to tax treaties, with special reference to the new provisions introduced in the OECD Model (2017) and the UN Model (2017).