The Resource The "notional interest deduction" in Belgium

The "notional interest deduction" in Belgium

Label
The "notional interest deduction" in Belgium
Title
The "notional interest deduction" in Belgium
Creator
Subject
Language
eng
Summary
Every Belgian company subject to the Belgian corporate income tax in principle benefits from the "notional interest deduction" (NID). Conceptually, the NID means that, for tax purposes, a company is treated as if it had borrowed its own funds (equity) at a yearly rate equal to that of the ten-year government bond. This "notional" interest is deducted from the tax base. This article discusses the general background of and reasons for the NID and examines its technical aspects. The article concludes with some practical observations
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
http://library.link/vocab/creatorName
  • Haelterman, A
  • Verstraete, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
notional interest deduction
Label
The "notional interest deduction" in Belgium
Instantiates
Publication
Label
The "notional interest deduction" in Belgium
Publication

Library Locations

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