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The freedom of cross-border funding in multinational groups and European Union law

Nordic Tax Journal
Volume 2022 (2022): Issue 1 (December 2022)
By:
Open Access
|May 2021

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DOI: https://doi.org/10.2478/ntaxj-2020-0003 | Journal eISSN: 2246-1809
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Language: English
Page range: 58 - 70
Submitted on: Jun 22, 2020
Accepted on: Nov 6, 2020
Published on: May 18, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
European Union law,
Freedom of establishment,
International tax law,
Intra-group financing,
Freedom of funding,
Tax avoidance,
Interest deduction limitation rules,
Group taxation
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2021 Thomas W. Kollruss, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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