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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

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
Creator
Subject
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
Instantiates
Publication
Extent
65 p.
Isbn
9789279383656
Issn
1725-7557
Label
Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
Publication
Extent
65 p.
Isbn
9789279383656
Issn
1725-7557

Library Locations

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