Petutschnig, Matthias, Rechbauer, Martina, Rünger, Silke. 2019. Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms. World Tax Journal. 11 (3), 347-377.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | World Tax Journal |
WU-Journal-Rating new | FIN-A, STRAT-C |
Language | English |
Title | Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms |
Volume | 11 |
Number | 3 |
Year | 2019 |
Page from | 347 |
Page to | 377 |
DOI | na |
Open Access | N |
Associations
- People
- Petutschnig, Matthias (Details)
- External
- Rechbauer, Martina (Universität Graz, Austria)
- Rünger, Silke (Universität Graz, Austria)
- Organization
- Business Taxation Group AB (Details)