Case on Intra-Group Debt and Abuse of Law

Journal
Author
Carreño, F.; Irazusta, P.
Country
Spain
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors consider a High Court decision on the deductibility of intra-group interest expense, specifically on the application of fraus legis and other anti-avoidance concepts so as to limit such deductibility.