The Resource Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments

Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments

Label
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Title
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Creator
Subject
Language
eng
Summary
This note discusses changes to the Corporate Income Tax Act in respect of the introduction of new tax rules for certain operating lease agreements, a new interest deduction limitation rule, amendments to the thin capitalization rule and the controlled foreign company (CFC) rule, and other amendments relating to implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 4 ; p. 178-184
http://library.link/vocab/creatorName
Tzenova, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • ATAD
  • interest deduction
  • thin capitalization
  • CFC
  • leasing
Label
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Instantiates
Publication
Label
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Publication

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