The Resource Notional interest deduction : investments in Belgian risk capital rewarded

Notional interest deduction : investments in Belgian risk capital rewarded

Label
Notional interest deduction : investments in Belgian risk capital rewarded
Title
Notional interest deduction : investments in Belgian risk capital rewarded
Creator
Subject
Language
eng
Summary
With the Law dated 22 June 2005, the Belgian legislator introduced a tax deduction for risk capital, the so-called "notional interest deduction". Belgian companies and Belgian branches of foreign companies will be allowed to deduct from their tax base a fictitious or notional amount of interest based on their adjusted equity capital. This article is a thorough treatise about this creative and innovative measure
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. (2006),
http://library.link/vocab/creatorName
Springael, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • notional interest deduction
  • risk capital
Label
Notional interest deduction : investments in Belgian risk capital rewarded
Instantiates
Publication
Label
Notional interest deduction : investments in Belgian risk capital rewarded
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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