The Resource De nieuwe EBITDA-interestaftrekbeperking

De nieuwe EBITDA-interestaftrekbeperking

Label
De nieuwe EBITDA-interestaftrekbeperking
Title
De nieuwe EBITDA-interestaftrekbeperking
Creator
Subject
Language
eng
Summary
This article explains the implementation of the Anti-Tax Avoidance Directive (ATAD) in Belgium, focussing on the restriction of the interest deduction. The new regime provides for a limitation on the deduction of interest to corporate income tax equal to 30% of the earnings before interest, taxes, depreciation and amortization (EBITDA), with a de minimis rule of EUR 3 million. This article discusses the key concepts of the new regime, the transferability of the rejected financing cost surplus and the rules for Belgian group companies. Particular attention is paid to the possibility of transferring the limit within the Belgian group and how the recently introduced group contribution regime together with the EBITDA rules can be applied to optimize the deduction of interest within a Belgian group
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2019), no. 560; p. 378-399
http://library.link/vocab/creatorName
  • Possoz, M
  • Buytaert, B
Geographic coverage
North America
Language note
Dutch
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • EBITDA
  • de minimis
  • group treatment
Label
De nieuwe EBITDA-interestaftrekbeperking
Instantiates
Publication
Label
De nieuwe EBITDA-interestaftrekbeperking
Publication

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