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

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

Label
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
Title
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
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 this first part of the article the authors discuss such an EBITDA scheme, while the second part will look at the discussions in Canada and Germany
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016), no. 7169 ; p. 1478-1486
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 I)
Instantiates
Publication
Label
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
Publication

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