The Resource 2014 Corporate tax changes

2014 Corporate tax changes

Label
2014 Corporate tax changes
Title
2014 Corporate tax changes
Creator
Subject
Language
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
  • research and development
  • immovable property
Label
2014 Corporate tax changes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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