France: Thin capitalization rules and the non-discrimination principle

• Autores: Bruno Gouthière
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 4, 2002, págs. 159-162
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The decision of the Court of Appeal of Nantes is discussed wherein it was held that interest paid by a French company to its Austrian parent company could not be allowed as a deduction for French tax purposes, insofar as the interst was paid to a non-resident parent company.