Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Year of publication: |
2013
|
---|---|
Authors: | Bammens, Niels |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 5.2013, 2, p. 148-171
|
Subject: | Doppelbesteuerung | Double taxation | OECD-Staaten | OECD countries |
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