The ATAD’s Interest Limitation Rule – A Step Backwards?

Journal

Author

Lobita, J. Carmona

Country

European Union

Published Date

28 January 2019

Issue

European Taxation 2019 (Volume 59), No. 2/3

DOI

https://doi.org/10.59403/21yax74

Document

Go to Tax Research Platform

This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).