
			TAX ARTICLES [2010-02-10] Shareholder Debt Financing and Double Taxation in the OECD [2009-06-04] Taxation of Capital Gains in the European Union, Norway, and Switzerland [2009-03-11] International Tax Planning with Comtax [2009-02-26] Internationale Steuerplanung mit Gesellschafter-Fremdfinanzierung... [2008-05-29] Internationale Steuerplanung mit der Schweiz ab 2008 [2007-12-21] Internationale Steuerplanung nach der Unternehmensteuerreform 2008 [2007-12-19] Steuerplanung mit Comtax [2006-12-11] Internationale Steuerplanung zur Optimierung der Konzernsteuerquote [2006-10-11] Thin Capitalization and Double Taxation in the European Union [2005-01-25] Taxation of outbound dividends [2004-10-28] Thin Capitalisation in the European Union after the Lankhorst Hohorst Case [2004-07-01] Austrian Tax Reform Act 2005: Groundbreaking Changes to the Corporate Income Tax System [2004-06-04] The Norwegian Tax Reform 2004

[2010-02-10]

Shareholder Debt Financing and Double Taxation in the OECD

Prof. Dr. Rainer Zielke, Østfold University College, Halden, Norway

This article Shareholder Debt Financing and Double Taxation in the OECD: An Empirical Survey with Recommendations for the Further Development of the OECD Model and International Tax Planning was published in Intertax (2010) Volume 38 Issue 2 pp. 62-92.

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