The Resource French finance law makes further changes to tax treatment of reimbursement premium on debt

French finance law makes further changes to tax treatment of reimbursement premium on debt

Label
French finance law makes further changes to tax treatment of reimbursement premium on debt
Title
French finance law makes further changes to tax treatment of reimbursement premium on debt
Creator
Subject
Summary
In enacting the Finance Law for 1993, France has modified the tax regime applicable to reimbursement premium on some debt instruments. The new law affects the taxation of beneficiaries of reimbursement premiums and the deduction of certain reimbursement premiums. According to the authors, the amendments were made to provide some balance in the tax treatment of debt holders and borrowers
Citation source
In: Tax notes international. - Arlington. - Vol. 6 (1993),
http://library.link/vocab/creatorName
  • Delattre, O
  • Streiff, D
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • debt
  • debt capital
  • bond
Label
French finance law makes further changes to tax treatment of reimbursement premium on debt
Instantiates
Publication
Label
French finance law makes further changes to tax treatment of reimbursement premium on debt
Publication

Library Locations

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