Thin Capitalization Rules in EU Member States
Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. In contras...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Ljubljana Press (Založba Univerze v Ljubljani)
2011-06-01
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| Series: | Central European Public Administration Review |
| Subjects: | |
| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20334 |
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