Biblioteca del Instituto de Estudios Fiscales

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Thin capitalisation rules a second - best solution to the cross - border debt bias ? Ann Kayis - Kumar

By: Kayis Kumar, Ann.
Material type: ArticleArticlePublisher: 2015Subject(s): EMPRESAS | SUBCAPITALIZACIÓN | IMPUESTOS | OPERACIONES TRANSFRONTERIZAS | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | SOCIEDADES | ELUSION FISCAL In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 30, n. 2, 2015, p. 299-355
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OP 1867/2015/2-2 (Browse shelf) Available OP 1867/2015/2-2

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