The Resource ATAD implementation in Belgium : an analysis of the new interest limitation rule
ATAD implementation in Belgium : an analysis of the new interest limitation rule
Resource Information
The item ATAD implementation in Belgium : an analysis of the new interest limitation rule represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item ATAD implementation in Belgium : an analysis of the new interest limitation rule represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In implementing the ATAD Interest Limitation Rule, Belgium remained as investment-friendly as permissible, making use of the de minimis threshold of EUR 3 million, the possibility to share unused interest deduction capacity with Belgian group members and to carry forward any unused interest deduction capacity indefinitely. There is, however, some complexity in the rules, a high compliance burden, and some red tape associated with a transfer of unused interest capacity to affiliated Belgian companies
- Language
- eng
- Label
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- Title
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- Language
- eng
- Summary
- In implementing the ATAD Interest Limitation Rule, Belgium remained as investment-friendly as permissible, making use of the de minimis threshold of EUR 3 million, the possibility to share unused interest deduction capacity with Belgian group members and to carry forward any unused interest deduction capacity indefinitely. There is, however, some complexity in the rules, a high compliance burden, and some red tape associated with a transfer of unused interest capacity to affiliated Belgian companies
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 7 ; p. 354-360
- http://library.link/vocab/creatorName
-
- Heyvaert, W.E.C
- Moonen, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ATAD
- interest deduction
- financial services
- public private partnership
- grandfather clause
- de minimis
- fixed ratio rule
- carry-over
- Label
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- Label
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/ATAD-implementation-in-Belgium--an-analysis-of/jj8rm9EmIRQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/ATAD-implementation-in-Belgium--an-analysis-of/jj8rm9EmIRQ/">ATAD implementation in Belgium : an analysis of the new interest limitation rule</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/ATAD-implementation-in-Belgium--an-analysis-of/jj8rm9EmIRQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/ATAD-implementation-in-Belgium--an-analysis-of/jj8rm9EmIRQ/">ATAD implementation in Belgium : an analysis of the new interest limitation rule</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
