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
Resource Information
The item Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Umsetzung-einer-Zinsschranke-in-das-nationale/Y6l3XzIMj8w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Umsetzung-einer-Zinsschranke-in-das-nationale/Y6l3XzIMj8w/">Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Umsetzung-einer-Zinsschranke-in-das-nationale/Y6l3XzIMj8w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Umsetzung-einer-Zinsschranke-in-das-nationale/Y6l3XzIMj8w/">Umsetzung einer Zinsschranke in das nationale Steuerrecht = Implementation of an interest limitation rule into national tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
