The contribution deals with the compliance of the interest limitation rule provided by the ATAD with the Fundamental freedoms and, in particular, with the very idea of the neutral taxation within the internal market.

(2020). Interest Limitation Rule and EU Law . Retrieved from http://hdl.handle.net/10446/159117

Interest Limitation Rule and EU Law

Bizioli, Gianluigi
2020-01-01

Abstract

The contribution deals with the compliance of the interest limitation rule provided by the ATAD with the Fundamental freedoms and, in particular, with the very idea of the neutral taxation within the internal market.
scientifica
Inglese
2020
Corporate Taxation, Group Debt Funding and Base Erosion. New Perspectives on the EU Anti-Tax Avoidance Directive
Bizioli, Gianluigi; Grandinetti, Mario; Parada, Leopoldo; Vanz, Giuseppe; Vicini Ronchetti, Alessandro;
cartaceo
online
978-94-035-1170-2
EUCOTAX SERIES ON EUROPEAN TAXATION
67
63
74
Netherlands
Alphen aan den Rijn
Wolters Kluwer
comitato scientifico
Settore IUS/12 - Diritto Tributario
interest taxation; ATAD; Fundamental freedoms
indice consultabile alla pagina https://lrus.wolterskluwer.com/store/product/corporate-taxation-group-debt-funding-and-base-erosion-new-perspectives-on-the-eu-anti-tax-avoidance-directive/
info:eu-repo/semantics/bookPart
(2020). Interest Limitation Rule and EU Law . Retrieved from http://hdl.handle.net/10446/159117
reserved
1.2 Contributi in volume - Book chapters::1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
Non definito
Bizioli, Gianluigi
1
268
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