Thin capitalization in the context of the CCCTB
In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB. The principal aim...
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| Format: | Book section |
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Linde Verlag
2008
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