The Resource Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe

Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe

Label
Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
Title
Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
Creator
Subject
Language
eng
Summary
In this article the authors outline three recent cases from the Czech Republic, Poland and Austria that deal with the deductibility of interest incurred on loans used to finance dividend distributions, wherein the courts held that the expenses were deductible due to the link between the expenses and taxable income. The tax laws of the Czech Republic, Poland and Austria do not explicitly address this issue. The relevant supreme administrative courts, however, share a strong view that such interest costs should be treated as tax deductible
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Fekar, P.
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • interest deduction
  • debt capital
Label
Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
Instantiates
Publication
Label
Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
Publication

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