The Resource 2014 Corporate tax changes

2014 Corporate tax changes

Label
2014 Corporate tax changes
Title
2014 Corporate tax changes
Creator
Subject
Language
  • eng
  • eng
Summary
This note addresses corporate tax law changes introduced effective 1 January 2014, including the abolition of group loss relief, the notional interest deduction and withholding tax on interest and royalties; the introduction of a 30% tax on "extraordinary" dividends, a minimum tax and a super deduction for R&D; an increase in the tax rate for micro-enterprises; a new definition of excessive interest; and tax changes regarding the disposal of Latvian immovable property
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Kronbergs, Z.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • group treatment
  • loss relief
  • notional interest deduction
  • minimum tax
  • withholding tax
  • R&D
  • immovable property
Label
2014 Corporate tax changes
Instantiates
Publication
Note
20141216
Other control number
et_2014_11_lv_1.html
Label
2014 Corporate tax changes
Publication
Note
20141216
Other control number
et_2014_11_lv_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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