The Financing of Multinational Companies and Taxes: An Overview of the Issues and Suggestions for Solutions and Improvements

Journal
International
Bulletin for International Taxation 2011 (Volume 65), No. 1
The author, in this article, considers the framework of international company taxation regarding both interest deduction and the arm’s length principle and focuses on a number of topics in the finance area that are of specific relevance for multinational companies. Where solutions are required, recommendations are made, focusing especially on an international consensus.