The Resource Earnings stripping rules limit interest deductions

Earnings stripping rules limit interest deductions

Label
Earnings stripping rules limit interest deductions
Title
Earnings stripping rules limit interest deductions
Creator
Subject
Summary
The earnings stripping rules introduced by proposed regulations may prevent the deduction of intercompany interest expense. In this note the author discusses the objective of the proposed regulations and the applicability of the rules, and provides an example of the excessive interest expense calculation
Citation source
In: European taxation. - Amsterdam. - Vol. 32 (1992),
http://library.link/vocab/creatorName
Feinschreiber, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • interest deduction
Label
Earnings stripping rules limit interest deductions
Instantiates
Publication
Label
Earnings stripping rules limit interest deductions
Publication

Library Locations

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