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The Resource Tax treatment of interest for corporations

Tax treatment of interest for corporations

Contributor
Summary
This book analyses the complex issue of the tax treatment of interest for corporations from different perspectives, including economics, tax policy, comparative law, and EU and international law
Language
eng
Work
Publication
Extent
XIV, 246 p.
Contents
  • Introduction
  • Marres, O.
  • Monteiro, R.
  • ; p. 1-4
  • The debt/equity distinction in corporate taxation : does it work, does it matter?
  • Vording, H.
  • ; p. 5-22
  • The debt-equity conundrum - a prequel
  • Blessing, P.H.
  • ; p. 23-62
  • Interest costs allocation : a business view
  • Keijzer, T.
  • ; p. 63-68
  • Notional interest deduction
  • Peeters, B.
  • Hermie, T.
  • ; p. 69-92
  • The concept of interest in tax treaties
  • Pijl, H.
  • ; p. 93-114
  • Thin capitalization in Brazil
  • Coimbra Silva, P.R.
  • ; p. 115-124
  • Earnings stripping
  • Eilers, S.
  • ; p. 125-140
  • Regime on Danish interest deductions
  • Bjørnholm, N.
  • ; p. 141-150
  • The case for withholding tax on a net basis within the EU
  • van der Jagt, R.
  • ; p. 151-168
  • Corporate tax treatment of interest : EU state aid and the EU Code of Conduct combating harmful tax competition
  • Kalloe, V.
  • ; p. 169-204
  • Thin capitalization rules : the ECJ approach
  • Ginter, E.
  • ; p. 205-214
  • Tax treatment of interest for corporations
  • Monteiro, R.
  • Koerts, M.
  • ; p. 215-246
Isbn
9789087221638
Instance
Label
Tax treatment of interest for corporations
Title
Tax treatment of interest for corporations
Contributor
Subject
Language
eng
Summary
This book analyses the complex issue of the tax treatment of interest for corporations from different perspectives, including economics, tax policy, comparative law, and EU and international law
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Marres, O.C.R
  • Weber, D. (Dennis)
http://library.link/vocab/subjectName
  • corporate income tax
  • interest deduction
  • notional interest deduction
  • tax treaty
  • thin capitalization
  • earnings stripping
  • withholding tax
  • State aid
  • Code of Conduct
  • harmful tax competition
  • ECJ case law
Label
Tax treatment of interest for corporations
Instantiates
Publication
Contents
  • Introduction
  • Marres, O.
  • Monteiro, R.
  • ; p. 1-4
  • The debt/equity distinction in corporate taxation : does it work, does it matter?
  • Vording, H.
  • ; p. 5-22
  • The debt-equity conundrum - a prequel
  • Blessing, P.H.
  • ; p. 23-62
  • Interest costs allocation : a business view
  • Keijzer, T.
  • ; p. 63-68
  • Notional interest deduction
  • Peeters, B.
  • Hermie, T.
  • ; p. 69-92
  • The concept of interest in tax treaties
  • Pijl, H.
  • ; p. 93-114
  • Thin capitalization in Brazil
  • Coimbra Silva, P.R.
  • ; p. 115-124
  • Earnings stripping
  • Eilers, S.
  • ; p. 125-140
  • Regime on Danish interest deductions
  • Bjørnholm, N.
  • ; p. 141-150
  • The case for withholding tax on a net basis within the EU
  • van der Jagt, R.
  • ; p. 151-168
  • Corporate tax treatment of interest : EU state aid and the EU Code of Conduct combating harmful tax competition
  • Kalloe, V.
  • ; p. 169-204
  • Thin capitalization rules : the ECJ approach
  • Ginter, E.
  • ; p. 205-214
  • Tax treatment of interest for corporations
  • Monteiro, R.
  • Koerts, M.
  • ; p. 215-246
Extent
XIV, 246 p.
Isbn
9789087221638
Isbn Type
(eBook)
Label
Tax treatment of interest for corporations
Publication
Contents
  • Introduction
  • Marres, O.
  • Monteiro, R.
  • ; p. 1-4
  • The debt/equity distinction in corporate taxation : does it work, does it matter?
  • Vording, H.
  • ; p. 5-22
  • The debt-equity conundrum - a prequel
  • Blessing, P.H.
  • ; p. 23-62
  • Interest costs allocation : a business view
  • Keijzer, T.
  • ; p. 63-68
  • Notional interest deduction
  • Peeters, B.
  • Hermie, T.
  • ; p. 69-92
  • The concept of interest in tax treaties
  • Pijl, H.
  • ; p. 93-114
  • Thin capitalization in Brazil
  • Coimbra Silva, P.R.
  • ; p. 115-124
  • Earnings stripping
  • Eilers, S.
  • ; p. 125-140
  • Regime on Danish interest deductions
  • Bjørnholm, N.
  • ; p. 141-150
  • The case for withholding tax on a net basis within the EU
  • van der Jagt, R.
  • ; p. 151-168
  • Corporate tax treatment of interest : EU state aid and the EU Code of Conduct combating harmful tax competition
  • Kalloe, V.
  • ; p. 169-204
  • Thin capitalization rules : the ECJ approach
  • Ginter, E.
  • ; p. 205-214
  • Tax treatment of interest for corporations
  • Monteiro, R.
  • Koerts, M.
  • ; p. 215-246
Extent
XIV, 246 p.
Isbn
9789087221638
Isbn Type
(eBook)

Subject

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