France: Supreme Court rules on thin capitalization provisions

• Autores: Séverine Baranger
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 6, 2004, págs. 287-289
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Analyses two decisions addressing the French thin capitalization rules in cases where the interest is paid to a non-resident parent company and their compatibility with the non-discrimination rule in tax treaties and the freedom of establishment principle in Art. 43 of the EC Treaty.