OECD/International - Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model - This article considers the nature of the relationship between domestic thin capitalization rules and the non-discrimination article in the OECD Model, with a particular focus on foreign ownership and article 24(5). This question is addressed in an international ...
Year of publication: |
2013
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Authors: | Elliffe, Craig |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 67.2013, 1, p. 26-40
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