Publication Date:
2020
Short description:
(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.
Iris type:
1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
List of contributors:
Bizioli, Gianluigi
Book title:
Corporate Taxation, Group Debt Funding and Base Erosion. New Perspectives on the EU Anti-Tax Avoidance Directive
Published in: