Jalan, Nupur
Applying Articles 9 and 24 of the OECD Model to thin capitalization rules / by Nupur Jalan .-- , 2019
Disponible también en formato electrónico.
In this article, the author examines domestic laws that prevent base erosion through thin capitalization and considers the applicability of articles 9 and 24 of the OECD model convention to these provisions.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
AMPLIACION DE CAPITAL
Tax Notes International 1048-3306 v. 95, n. 14, September 30, 2019, 1397-1399
Applying Articles 9 and 24 of the OECD Model to thin capitalization rules / by Nupur Jalan .-- , 2019
Disponible también en formato electrónico.
In this article, the author examines domestic laws that prevent base erosion through thin capitalization and considers the applicability of articles 9 and 24 of the OECD model convention to these provisions.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
AMPLIACION DE CAPITAL
Tax Notes International 1048-3306 v. 95, n. 14, September 30, 2019, 1397-1399