Endrijaitis, M. (2017) “THIN CAPITALISATION RULE: INTERSECTION POINT OF TAX DISPUTE SETTLEMENT INSTITUTIONS CASE-LAW AND THEORETICAL ANALYSIS”, Teisė, 104, pp. 106–127. doi:10.15388/Teise.2017.104.10848.
THIN CAPITALISATION RULE: INTERSECTION POINT OF TAX DISPUTE SETTLEMENT INSTITUTIONS CASE-LAW AND THEORETICAL ANALYSIS
Abstract
The article discloses the meaning, conceptions, trends of thin capitalisation rule and tax dispute settlement institutions case-law explanations about thin capitalisation rule application. Analysis is performed to discuss problems of relationships between tax dispute settlement institutions case-law and theoretical analysis of thin capitalisation rule.
