The Resource Tax treatment of interest for corporations
Tax treatment of interest for corporations
Resource Information
The item Tax treatment of interest for corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Tax treatment of interest for corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- 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
- Label
- Tax treatment of interest for corporations
- Title
- Tax treatment of interest for corporations
- 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
- 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
- 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)
Library Locations
Library Links
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treatment-of-interest-for/tuQ5BvK8rFc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treatment-of-interest-for/tuQ5BvK8rFc/">Tax treatment of interest for corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Tax treatment of interest for corporations
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treatment-of-interest-for/tuQ5BvK8rFc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treatment-of-interest-for/tuQ5BvK8rFc/">Tax treatment of interest for corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>