The Resource De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)

De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)

Label
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
Title
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
Creator
Subject
Language
eng
Summary
The article discusses the earning before interest, taxes, depreciation and amortization (EBITDA) formula which is chosen by the OECD in order to limit base erosion involving interest deduction. According to the authors the EBITDA scheme is complex and not effective. They also note that in countries like Canada and Germany discussions arose about whether the rule fits into the system. The authors call for a rehabilitation of the thin capitalization rule as the only reasonable alternative for a general interest deduction limitation. In the first part of the article the authors discuss such an EBITDA scheme. This second part of the article considers the discussions in Canada and Germany
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016), no. 7170 ; p. 1510-1516
http://library.link/vocab/creatorName
  • Hurk, H.T.P.M. van den
  • Ubachs, S
Geographic coverage
  • International
  • European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD
  • EBITDA
  • interest deduction
  • BEPS
  • thin capitalization
Label
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
Instantiates
Publication
Label
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
Publication

Library Locations

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