The ATAD’s interest limitation rule - A step backwards?

João Carmona Lobita*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).

Original languageEnglish
Pages (from-to)60-65
Number of pages6
JournalEuropean Taxation
Issue number2-3
Publication statusPublished - 1 Feb 2019


Dive into the research topics of 'The ATAD’s interest limitation rule - A step backwards?'. Together they form a unique fingerprint.

Cite this