Earnings based thin cap rules or balance sheet tests-which is better?
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Thin-Cap Rules in Europe, 2020 | Thin-Capitalization Rules
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Thin Cap Rules: Safeguarding Against Earnings Stripping Abuse - FasterCapital
Thin Cap Rules: Safeguarding Against Earnings Stripping Abuse - FasterCapital
How Italy's new thin-capitalization rules work | International Tax Review
PDF) Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model | Craig Elliffe - Academia.edu
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At A Cost: The Real Effects of Thin Capitalization Rules in: IMF Working Papers Volume 2021 Issue 023 (2021)
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