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

  • João Carmona Lobita*
  • *Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

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
Volume59
Issue number2-3
Publication statusPublished - 1 Feb 2019

UN SDGs

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

  1. SDG 17 - Partnerships for the Goals
    SDG 17 Partnerships for the Goals

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