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The Resource Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive

Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive

Label
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Title
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Contributor
Subject
Language
eng
Summary
This book gives an in-depth analysis of the features and implications of the EU Anti-Tax Avoidance Directive (ATAD), and it provides discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. The European Union's (EU's) ATAD, implemented in January 2019, confronts Member States with complex challenges, particularly through the introduction of specific permanent solutions such as the interest limitation rule. This book pays special attention to the complexities that the introduction of an interest limitation rule may create within the European financial sector. The book is divided into three parts that ensure a proper understanding of the high level of technicalities involving the new ATAD interest limitation rule, as well as the main domestic challenges that Member States are facing with the implementation of this rule. Specific issues and topics covered include the following: relation with the OECD's Base Erosion and Profit Sharing (BEPS) project and the EU's Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Bizioli, G
  • Grandinetti, M
  • Parada, L
  • Vanz, G
  • Vicini Ronchetti, A
Series statement
Eucotax series on European taxation
Series volume
volume 67
http://library.link/vocab/subjectName
  • ATAD
  • corporate income tax
  • debt capital
  • equity capital
  • group of companies
  • base erosion
  • fundamental freedoms
  • interest deduction
  • hybrid mismatch
  • BEPS Project (OECD)
  • CCTB
  • EU law
  • banking
Label
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Instantiates
Publication
Contents
  • Part I: The interest limitation rule in the ATAD : targeting base erosion
  • Chapter 1: Group debt funding and base erosion : an introduction
  • Essers, P.H.J.
  • ; p. 3-13
  • Chapter 2: The preference of debt over equity for tax purposes
  • Bundgaard, J.
  • Tel, M.
  • ; p. 15-32
  • Chapter 3: The interest limitation rule in the ATAD
  • Grandinetti, M.
  • ; p. 33-47
  • Chapter 4: ATAD interest expenses exclusion clauses
  • Vicini Ronchetti, A.
  • ; p. 49-61
  • Chapter 5: Interest limitation rule and EU law
  • Bizioli, G.
  • ; p. 63-74
  • Part II: The interest limitation rule in the ATAD : issues of implementation
  • Chapter 6: Germany
  • Reich, D.
  • ; p. 77-92
  • Chapter 7: Italy
  • Vanz, G.
  • ; p. 93-110
  • Chapter 8: Spain
  • Báez Moreno, A.
  • Navarro Ibarrola, A.
  • ; p. 111-138
  • Chapter 9: The Netherlands
  • Broek, H. van den
  • ; p.139-156
  • Chapter 10: Comparative survey
  • Barassi, M.
  • ; p. 157-175
  • Part III: The interest limitation rule in the ATAD : BEPS and CCTB
  • Chapter 11: The EU ATAD interest limitation rule, BEPS and CCTB : the EU ATAD rule and BEPS Action 4
  • García Prats, F.A.
  • ; p.179-192
  • Chapter 12: The ATAD and the CCTB
  • Haslehner, W.C.
  • ; p. 193-208
  • Chapter 13: The interplay between interest limitation rules and anti-hybrid rules : inverting the paradigm
  • Parada, L.
  • ; p. 209-228
  • Chapter 14: Some reflections on interest limitation rules and financial institutions
  • Pitrone, F.
  • ; p. 229-234
  • Chapter 15: Conclusions
  • Melis, G.
  • ; p. 235-239
Extent
xix, 250 p.
Isbn
9789403511702
Isbn Type
(print)
Label
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Publication
Contents
  • Part I: The interest limitation rule in the ATAD : targeting base erosion
  • Chapter 1: Group debt funding and base erosion : an introduction
  • Essers, P.H.J.
  • ; p. 3-13
  • Chapter 2: The preference of debt over equity for tax purposes
  • Bundgaard, J.
  • Tel, M.
  • ; p. 15-32
  • Chapter 3: The interest limitation rule in the ATAD
  • Grandinetti, M.
  • ; p. 33-47
  • Chapter 4: ATAD interest expenses exclusion clauses
  • Vicini Ronchetti, A.
  • ; p. 49-61
  • Chapter 5: Interest limitation rule and EU law
  • Bizioli, G.
  • ; p. 63-74
  • Part II: The interest limitation rule in the ATAD : issues of implementation
  • Chapter 6: Germany
  • Reich, D.
  • ; p. 77-92
  • Chapter 7: Italy
  • Vanz, G.
  • ; p. 93-110
  • Chapter 8: Spain
  • Báez Moreno, A.
  • Navarro Ibarrola, A.
  • ; p. 111-138
  • Chapter 9: The Netherlands
  • Broek, H. van den
  • ; p.139-156
  • Chapter 10: Comparative survey
  • Barassi, M.
  • ; p. 157-175
  • Part III: The interest limitation rule in the ATAD : BEPS and CCTB
  • Chapter 11: The EU ATAD interest limitation rule, BEPS and CCTB : the EU ATAD rule and BEPS Action 4
  • García Prats, F.A.
  • ; p.179-192
  • Chapter 12: The ATAD and the CCTB
  • Haslehner, W.C.
  • ; p. 193-208
  • Chapter 13: The interplay between interest limitation rules and anti-hybrid rules : inverting the paradigm
  • Parada, L.
  • ; p. 209-228
  • Chapter 14: Some reflections on interest limitation rules and financial institutions
  • Pitrone, F.
  • ; p. 229-234
  • Chapter 15: Conclusions
  • Melis, G.
  • ; p. 235-239
Extent
xix, 250 p.
Isbn
9789403511702
Isbn Type
(print)

Library Locations

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