The Resource Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law

Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law

Label
Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Title
Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Creator
Subject
Language
eng
Summary
How can the national legislator successfully implement an interest limitation rule? In this article, the author shows which prerequisites under Art 4 of the Anti-Tax Avoidance Directive (ATAD) and Art 49 of the TFEU (freedom of establishment) must be met by such a tax barrier in order to best realize its purpose. The prime aim of an interest limitation rule is to prevent profit shifting by means of excessive interest payments, without, at the same time, being overly prohibitive against harmless tax practices
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 10 ; p. 461-475
http://library.link/vocab/creatorName
Desens, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • interest deduction
  • ATAD
  • MNE
  • group of companies
  • EBITDA
Label
Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Instantiates
Publication
Label
Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...