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.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Fernandes, Sandra Martinho
Format: Electronic eBook
Language:Inglés
Published: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Series:Doctoral series.
Subjects:
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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