The freedom of cross-border funding in multinational groups and European Union law

Artikel-Kategorie: Article

Online veröffentlicht: 18. Mai 2021

Seitenbereich: 58 - 70

Eingereicht: 22. Juni 2020

Akzeptiert: 06. Nov. 2020

DOI: https://doi.org/10.2478/ntaxj-2020-0003

Schlüsselwörter

European Union law, Freedom of establishment, International tax law, Intra-group financing, Freedom of funding, Tax avoidance, Interest deduction limitation rules, Group taxation

© 2022 Thomas W. Kollruss, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.