International Double Taxation of Interest

This book investigates the impact of thin capitalization rules and proposes an international capitalization standard to determine the adequate (i.e. arm's length) capital structure of an entity.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Fernandes, Sandra Martinho
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Colección:Doctoral series.
Temas:
Double taxation.
Interest > Taxation > Law and legislation.
International business enterprises > Taxation > Law and legislation.
Double imposition.
Double taxation
Interest > Taxation > Law and legislation
International business enterprises > Taxation > Law and legislation
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