The Resource België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap

België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap

Label
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
Title
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
Creator
Subject
Language
eng
Summary
This article explains the complexity of implementing the European Anti tax Avoidance Directive (ATAD) into Belgian law. The new limitation of interest deduction rules of Article 4, ATAD will partially replace the current thin capitalization rule of Article 198, Section 1, 11° CIR 1992. The new measure makes the deductibility of interest costs dependent on a fixed percentage (30%) of the taxable EBITDA of the Belgian company or permanent establishment
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 70 (2019), no. 2 ; p. 6-27
http://library.link/vocab/creatorName
  • Van den Berghe, P
  • Wouters, P-J
  • Verhoeven, K
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • fundamental freedoms
  • CCCTB
  • tax reform
  • group of companies
  • thin capitalization
Label
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
Instantiates
Publication
Label
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
Publication

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