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

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
Creator
Subject
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
Instantiates
Publication
Label
ATAD implementation in Belgium : an analysis of the new interest limitation rule
Publication

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      52.37366609999999 4.9336932
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