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