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Interest limitation for tax legislation in the European U...

Nguyen, The Duy Anh
Interest limitation for tax legislation in the European Union. An obstruction of fundamental freedoms?
Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 2, 0, Rhine-Waal University of Applied Sciences, language: English, abstract: Tax planning is a practice used by many corporations in order to minimise their tax paid while being able to maximise their profits. One common way to undertake such conduct is by increasing the negative components of the tax base computation, for example, the interest expense deductibi...

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