The Resource The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes

The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes

Label
The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes
Title
The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes
Creator
Subject
Language
eng
Summary
As of 1 January 2019, enterprises reporting under the International Financial Reporting Standards should have adopted the new lease accounting standard IFRS 16. As of the same date, Member States of the European Union should have implemented the Anti-Tax Avoidance Directive I. This article analyses the possible impact of IFRS 16 on the deductible interest of a taxpayer under the earnings stripping rule
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 4 ; 5 p
http://library.link/vocab/creatorName
  • O'Donoghue, V
  • Velthuis, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • interest deduction
  • IFRS
  • ATAD
Label
The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes
Instantiates
Publication
Label
The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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