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

Kategoria artykułu: Article

Data publikacji: 18 maj 2021

Zakres stron: 58 - 70

Otrzymano: 22 cze 2020

Przyjęty: 06 lis 2020

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

Słowa kluczowe

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.