João Carmona Lobita, trainee of the tax area, writes the article "The ATAD’s Interest Limitation Rule – A Step Backwards?" for the European Taxation (IBFD), about the issues raised regarding the Article 4 of Directive Anti-Avoidance, relative to the limit of financing costs deduction.

In the author’s opinion, the proposed norm imposes a limit that may lead to problems, at both, EU Laws and Constitutional Laws of Member States, showing in several aspects, the contrary to its original motivation

Find the article in IBFD website.