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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • Old “thin cap” rule breaches non-discrimination clause of do ...

    The Supreme Tax Court has held that the application of the pre-2008 “thin capital” rule to disallow interest on related party finance breaches the discrimination prohibition of double tax treaties.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    interest limitation, thin cat, debt/equi ...
    Autor:in