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
Resource Information
The item Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria 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 Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria 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 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
- Language
- eng
- 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
- 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
- Label
- Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
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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/Empfehlungen-der-OECD-zur-Zinsabzugsbeschr%C3%A4nkung/l-4m3DW1Nx0/" 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/Empfehlungen-der-OECD-zur-Zinsabzugsbeschr%C3%A4nkung/l-4m3DW1Nx0/">Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria</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/Empfehlungen-der-OECD-zur-Zinsabzugsbeschr%C3%A4nkung/l-4m3DW1Nx0/" 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/Empfehlungen-der-OECD-zur-Zinsabzugsbeschr%C3%A4nkung/l-4m3DW1Nx0/">Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria</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>
