The Resource Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules

Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules

Label
Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
Title
Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
Creator
Subject
Language
eng
Summary
The difference in taxation of equity and debt capital encourages to finance with debt capital. In order to prevent the erosion of the Dutch corporate income tax base, the Netherlands has a number of interest deduction limitation rules. This article discusses the most important interest deduction limitation rules
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 4 ; p. 322-332
http://library.link/vocab/creatorName
  • Bobeldijk, A.C.P
  • Hendriks, M.A.J.M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • tax base
  • corporate income tax
  • interest deduction
  • loan
  • debt capital
Label
Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
Instantiates
Publication
Label
Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
Publication

Library Locations

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