Thin capitalization legislation : conflict with EC law?

Journal
Carreño, F.; Canta, J.
Spain
International Transfer Pricing Journal 2004 (Volume 11), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Brief summary of the basic features of the thin capitalization rules under the Corporate Income Tax Law, along with an analysis of their compliance with EU principles and the jurisprudence of the ECJ, describing the most significant aspects of the new rule in force since 1 January 2004.