Earnings Stripping and Thin Cap Rules: Maintaining an Arm�s Length Distance

• Autores: Andreas Fross
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 10, 2013, págs. 507-516
• Idioma: inglés
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• Resumen

  • In this article the author analyses the compatibility of domestic thin capitalization/earnings stripping rules with the arm�s length principle and considers the potential impact of article 9 of the OECD Model.