The Resource Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
Resource Information
The item Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems 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 Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems 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
- This paper reviews the experiences of Belgium and Italy with allowance for corporate equity (ACE) type systems of corporate taxation. The comparison focusses on the definition of the base for the computation of the allowance and the anti-avoidance framework to tackle abuses. It is argued that the Italian system, with its incremental feature and a comprehensive anti-avoidance framework targeting transactions between related parties, seems a more viable solution for an ACE reform aimed at addressing the debt bias in the corporate sector
- Language
- eng
- Extent
- 65 p.
- Isbn
- 9789279383656
- Label
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Title
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Language
- eng
- Summary
- This paper reviews the experiences of Belgium and Italy with allowance for corporate equity (ACE) type systems of corporate taxation. The comparison focusses on the definition of the base for the computation of the allowance and the anti-avoidance framework to tackle abuses. It is argued that the Italian system, with its incremental feature and a comprehensive anti-avoidance framework targeting transactions between related parties, seems a more viable solution for an ACE reform aimed at addressing the debt bias in the corporate sector
- http://library.link/vocab/creatorName
- Zangari, E
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Taxation papers: working paper
- Series volume
- no. 44/2014
- http://library.link/vocab/subjectName
-
- allowance for corporate equity
- corporate income tax
- anti-avoidance
- Label
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Extent
- 65 p.
- Isbn
- 9789279383656
- Issn
- 1725-7557
- Label
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Extent
- 65 p.
- Isbn
- 9789279383656
- Issn
- 1725-7557
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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/Addressing-the-debt-bias-a-comparison-between/x7i0UyZ5gok/" 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/Addressing-the-debt-bias-a-comparison-between/x7i0UyZ5gok/">Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems</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/Addressing-the-debt-bias-a-comparison-between/x7i0UyZ5gok/" 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/Addressing-the-debt-bias-a-comparison-between/x7i0UyZ5gok/">Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems</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>
