The Resource The Belgian notional interest deduction regime in the context of the financial crisis

The Belgian notional interest deduction regime in the context of the financial crisis

Label
The Belgian notional interest deduction regime in the context of the financial crisis
Title
The Belgian notional interest deduction regime in the context of the financial crisis
Creator
Subject
Language
eng
Summary
This article discusses the Belgian deduction for risk capital, so called notional interest deduction (NID) introduced in 2006 with the purpose to mitigate the unjustified discrimination between debt financing and equity financing. In the present context of the financial crisis the NID regime is criticized because of its significant costs for the Belgian public finances, but also because of its limited impact on job creation and on the development of small and medium-size companies (SMEs) in Belgium. This article examines the impact of the Belgian budget measures in 2012 and 2013 on the notional interest deduction regime and discusses its reasoning in the context of the financial crisis
Citation source
In: The EC tax journal. - Oxford. - Vol. 14 (2013-14), p. 81-91
http://library.link/vocab/creatorName
Cruysmans, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • notional interest deduction
  • debt capital
  • equity capital
  • economic crisis
Label
The Belgian notional interest deduction regime in the context of the financial crisis
Instantiates
Publication
Label
The Belgian notional interest deduction regime in the context of the financial crisis
Publication

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