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Reflections on the Structure of Croatian Measures for Limiting the Deductibility of Financial Expenses: Efficiency vs Compatibility
Thin-capitalisation rules are rules applied by a number of countries in order to protect their national tax base from erosion by companies that have a relatively high level of debt compared to equity. Indeed, the tax treatment of dividend distributions and interest payments differs significantly and...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
University of Zagreb, Faculty of Law
2016-12-01
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| Colecção: | Croatian Yearbook of European Law and Policy |
| Assuntos: | |
| Acesso em linha: | https://www.cyelp.com/index.php/cyelp/article/view/242 |
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