Corporate Taxation, Group Debt Funding and Base Erosion
Gianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz · 2020
Where to buy
Amazon’s price changes daily, so the most accurate place to see it is there, at the moment you buy.
View on AmazonAbout the book
Corporate Taxation, Group Debt Funding and Base Erosion' is the first in-depth analysis of the features and implications of the directive, and it provides insightful and practical discussions by experts from around Europe on the crucial interactions of the Anti-Tax Avoidance Directive (ATAD) with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. The European Union's (EU's) ATAD, implemented in January 2019, confronts Member States with complex challenges, particularly through the introduction of specific permanent solutions such as the interest limitation rule. This book pays special attention to the complexities that the introduction of an interest limitation rule may create within the European financial sector.
Book details
- Year
- 2020
- Language
- English
- Publisher
- Kluwer Law International
- Editions
- 4
- Pages
- 280
- ISBN
- 9789403511702
Data source: Wikidata