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Thin capitalization rules and EU law Linda Brosens

By: Brosens, Linda.
Material type: ArticleArticlePublisher: 2004Subject(s): SOCIEDADES DE CAPITAL | FINANCIACION | CAPITAL | SUBCAPITALIZACIÓN | ACCIONISTAS | DIVIDENDOS | INTERES | IMPUESTOS | DEDUCCIONES | UNION EUROPEA | COMENTARIOS | ELUSION FISCAL | LEGISLACION COMUNITARIA In: EC Tax Review v. 13, n. 4, 2004, p. 188-213
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