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

João Carmona Lobita

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

João Carmona Lobita^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

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

Original language	English
Pages (from-to)	60-65
Number of pages	6
Journal	European Taxation
Volume	59
Issue number	2-3
Publication status	Published - 1 Feb 2019

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This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

@article{3f42d1bd22aa4665a1f0b1193489a6bb,

title = "The ATAD{\textquoteright}s interest limitation rule - A step backwards?",

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

author = "Lobita, {Jo{\~a}o Carmona}",

year = "2019",

month = feb,

day = "1",

language = "English",

volume = "59",

pages = "60--65",

journal = "European Taxation",

issn = "0014-3138",