Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
By: Martin Ruf and Dirk Schindler
DOI: https://doi.org/10.1515/ntaxj-2015-0002 | Journal eISSN: 2246-1809
Language: English
Page range: 17 - 33
Submitted on: Oct 20, 2014
Accepted on: Mar 1, 2015
Published on: Sep 25, 2015
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
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© 2015 Martin Ruf, Dirk Schindler, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.