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
Resource Information
The item Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Deductibility-of-interest-incurred-on-loans-used/JVFmie7uoRI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Deductibility-of-interest-incurred-on-loans-used/JVFmie7uoRI/">Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Deductibility-of-interest-incurred-on-loans-used/JVFmie7uoRI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Deductibility-of-interest-incurred-on-loans-used/JVFmie7uoRI/">Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
