Applying Articles 9 and 24 of the OECD Model to thin capitalization rules by Nupur Jalan
By: Jalan, Nupur
.
Material type: 
ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | AMPLIACION DE CAPITAL
In:
Tax Notes International v. 95, n. 14, September 30, 2019, 1397-1399Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2019/95/14-3 (Browse shelf) | Available | OP 138-Bis/2019/95/14-3 |
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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.
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