Sökning: "Pimfah Wirawan"

Hittade 1 uppsats innehållade orden Pimfah Wirawan.

  1. 1. To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Pimfah Wirawan; [2017]
    Nyckelord :Interest limitation rules; Thin capitalisation; compatibility; fundamental freedoms; freedom of establishment; ATAD; ATA Directive; BEPS; Base erosion and profit shifting; BEPS action 4; Law and Political Science;

    Sammanfattning : Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. LÄS MER