Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms

Matthias Petutschnig, Martina Rechbauer, Silke Rünger

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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@article{84e20e42874c4c24a800e2e1e8abff51,

title = "Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms",

author = "Matthias Petutschnig and Martina Rechbauer and Silke R{\"u}nger",

year = "2019",

language = "English",

volume = "11",

pages = "347 -- 377",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "3",

}