RECENT DEVELOPMENTS - FRANCE: RECENT CASE LAW ON THIN CAPITALIZATION RULES - In-depth outline and comment of two recent French Conseil d'Etat landmark decisions (decision No. 233894 of 30 December 2003, SA Andritz and decision 249047 of 30 December 2003, SARL Coreal) as to the compatibility of French thin capitalization rules with the non-discrimination clauses found in tax treaties and with the ...
Year of publication: |
2004
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Authors: | Sarfati, Edgard |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 6.2004, 4, p. 200-202
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