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  1. Ann Kayis-Kumar - Taxing Multinationals, Häftad. Tillgänglighet: Lägg i varukorg

    Taxing Multinationals

    Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7

    Av Ann Kayis-Kumar

    Häftad, 2019

    990 kr

    Lägg i varukorg

    One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules. Despite their prevalence, it is unclear whether thin capitalisation rules: (1) attain tax neutrality …