Data di Pubblicazione:
2020
Citazione:
(2020). Interest Limitation Rule and EU Law . Retrieved from http://hdl.handle.net/10446/159117
Abstract:
The contribution deals with the compliance of the interest limitation rule provided by the ATAD with the Fundamental freedoms and, in particular, with the very idea of the neutral taxation within the internal market.
Tipologia CRIS:
1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
Elenco autori:
Bizioli, Gianluigi
Link alla scheda completa:
Titolo del libro:
Corporate Taxation, Group Debt Funding and Base Erosion. New Perspectives on the EU Anti-Tax Avoidance Directive
Pubblicato in: