The Resource Increasing the burden

Increasing the burden

Label
Increasing the burden
Title
Increasing the burden
Creator
Subject
Language
eng
Summary
The authors provide an overview of the new corporate interest restriction, including the basic approach, the de minimis limit, meaning of group, net tax-interest expense, the fixed ratio rule, the group ratio rule, interest capacity, public benefit infrastructure exemption, reporting company notification, and anti-avoidance
Citation source
In: Tax adviser. - Sutton. - (February 2017) ; p. 18-20
http://library.link/vocab/creatorName
  • Hughes, L
  • Munro, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • fixed ratio rule
  • group ratio rule
  • de minimis
  • exemption
  • anti-avoidance
Label
Increasing the burden
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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