Thin capitalization rules and non - discrimination principles an analysis of thin capitalization rules in light of the non - discrimination principle in the EC Treaty, double tax traties and friendship treaties Otmar Thoemmes, Robert Stricof and Katja Nakhai
By: Thoemmes, Otmar
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Contributor(s): Stricof, Robert | Nakhai, Katja.
Material type: 
ArticlePublisher: 2004Subject(s): TRATADOS INTERNACIONALES | DOBLE IMPOSICION | SUBCAPITALIZACIÓN | ACCIONISTAS | DIVIDENDOS | INTERES | IMPUESTOS | DEDUCCIONES | AYUDA ESTATAL | DERECHO COMUNITARIO EUROPEO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | ELUSION FISCAL
In:
Intertax v. 32, n. 3, March 2004, p. 126-137
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2004/3-1 (Browse shelf) | Available | OP 2141/2004/3-1 |
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| OP 2141/2004/2-3 Tax - neutral inheritance of shares in german partnership | OP 2141/2004/2-4 The concept of tax haven | OP 2141/2004/2-5 New inter - corporate participation exemption regime in Sweden | OP 2141/2004/3-1 Thin capitalization rules and non - discrimination principles | OP 2141/2004/3-2 German transfer pricing principles | OP 2141/2004/3-3 The new partnership approach in the 2003 Belgium | OP 2141/2004/3-4 China |
Conclusión.
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