The Resource The tax treatment of interest under the BWTC - Basic World tax Code

The tax treatment of interest under the BWTC - Basic World tax Code

Label
The tax treatment of interest under the BWTC - Basic World tax Code
Title
The tax treatment of interest under the BWTC - Basic World tax Code
Creator
Subject
Summary
This article reviews the treatment of interest for income tax purposes under the Basic World Tax Code. The author addresses especially: the interest deductibility, timing, capitalization, matching, interest income, interest and non-residents, thin capitalization and concept of interest
Citation source
In: Tax notes international. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
Edgar, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Basic World Tax Code
  • interest
  • thin capitalization
Label
The tax treatment of interest under the BWTC - Basic World tax Code
Instantiates
Publication
Label
The tax treatment of interest under the BWTC - Basic World tax Code
Publication

Library Locations

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