Spanish thin capitalisation in light of the non-discrimination principle : its compatibility with double tax treaties and EC law
José M. Calderón Carrero
| Year of publication: |
1996
|
|---|---|
| Authors: | Calderón Carrero, José Manuel |
| Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0165-2826, ZDB-ID 185442-2. - Vol. 24.1996, 8, p. 282-309
|
| Subject: | Doppelbesteuerung | Double taxation | Kapitalstruktur | Capital structure | Unternehmensfinanzierung | Corporate finance | Spanien | Spain | Steuerrecht | Tax law | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001209552