International - Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization

• Autores: Lisa Tillmann, Rebecca Hoehl
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 4, 2018, págs. 140-148
• Idioma: inglés
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• Resumen

  • This article analyses BEPS Action 4 and article 4 of the EU Anti-Tax Avoidance Directive (2016/1164), determines the country-specific adjustments necessary as a result of article 4 of that Directive and examines the future development of interest limitation rules in the context of national sovereignty and harmonization.