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

Journal
Author
Fross, A.
Country
International
Published Date
Issue
European Taxation 2013 (Volume 53), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.