The Resource Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria

Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria

Label
Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
Title
Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
Creator
Subject
Language
eng
Summary
In October 2015 the final report on Action 4 of the OECD BEPS Action Plan was issued. It contains best practice recommendations for restrictions on interest deduction. A combined approach was chosen. The recommendations are based on a fixed-ratio which shall restrict interest deduction to 10%-30% of (tax) EBITDA and a group-ratio rule that potentially extends the deductible amount for highly leveraged groups. The recommendations also include several optional elements. It remains to be seen whether and when any of the recommended rules will be implemented in Austria and, if they are implemented, whether it will be in addition to or instead of already existing restrictions on interest deduction
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
  • Matkovits, F
  • Polster-Grüll, B
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • interest deduction
  • fixed ratio rule
  • group ratio rule
  • EBITDA
Label
Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
Instantiates
Publication
Label
Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
Publication

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