Earnings Stripping and Thin Cap Rules: Maintaining an Arm’s Length Distance

Journal
Fross, A.
International
European Taxation 2013 (Volume 53), No. 10
FormatPDF
USD
50

In this article the author analyses the compatibility of domestic thin capitalization/earnings stripping rules with the arm’s length principle and considers the potential impact of article 9 of the OECD Model.