interest deduction
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The concept interest deduction represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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interest deduction
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The concept interest deduction represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- "Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 1)
- 'Continuïteit en vernieuwing' en de vennootschapsbelasting
- (Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
- 2009 Canadian federal budget includes welcome cross-border tax measures
- A challenging reform is needed
- A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
- A further examination of the new proposals for determining the interest deductions of foreign banks and other foreign corporations
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A limitação à dedutibilidade dos encargos financeiros em sede do IRC : uma nota sobre os conceitos de gastos de financiamento e EBITDA de grupos
- A look at recent amendments to Cyprus's income tax law
- A matter of trusts : deductibility of interest and Taxpayer Alert TA 2008/3
- A multilateral solution for the income tax treatment of interest expenses
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new wrinkle in using Canadian cross-border income trusts
- A win and a loss for South African taxpayers
- ABA Tax Section Members suggest changes to earnings stripping regs
- ABN Amro Bank NV v Assistant Director of Income Tax International Taxation-I, Kolkata : Assistant Director of Income Tax International Taxation-I, Kolkata v Bank of Tokyo Mitsubishi Ltd : ITA nos 694 and 695/Kol/2002 (assessment years 1997-98 and 1996-99) and ITA no 899/Kol/2002 (assessment year 1992-93)
- ABN Amro Bank NV v Commissioner of Income Tax : ITA No 458 of 2005
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- Aanstaande overnameholdingwetgeving in de vennootschapsbelasting : waar gaan we met z'n allen naartoe?
- About Dutch finance centres and more (continued). The interest deduction restrictions
- Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
- Abzug von Schuldzinsen für gemischt betriebliche und private Kontokorrentkredite bei Gewinnermittlung
- Abzugsverbote für Zinsen und Lizensgebühren im Licht des Unionsrechts
- Acquisition financing
- Acquistie-rente bij acquisitie BV aftrekbaar?
- Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
- Action 4: limiting base erosion involving interest deductions and other financial payments
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Adding up the interest
- Advocacy and taxation in Canada
- Aftrek hypotheekrente : de buitenlandse eerste eigen woning getoetst aan het EG-verdrag
- Aftrek van rente in concernverband
- Aftrek van rente in de vennootschapsbelasting, in het bijzonder art. 10a: ongewijzigd handhaven, aanpassen of afschaffen
- Aftrek van rente op leningen in concernverband
- Aftrekbaarheid van rente bij effectenfinanciering
- Aftrekbaarheid van rente van overbedelingsschulden in de inkomstenbelasting
- Aftrekbare kostenrente of persoonlijke-verplichtingenrente: bijvoorbeeld de hypotheekrente in verband met de vrijstelling wegens kamerverhuur
- Aftrekbeperkingen van de rente in het internationale belastingrecht
- Akquisitionsfinanzierung in den Niederlanden
- Amendments to the securitization regime
- An introduction to Dutch tax law 2010
- Anti profit-shifting rules and foreign direct investment
- Anti-BEPS measures in forum countries
- Anti-BEPS-Richtlinie : Konzernsteuerrecht im Umbruch?
- Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
- Anti-tax avoidance directive (2016/1164) : new EU policy horizons
- Ardmore Construction Ltd and another v Revenue and Customs Commissioners : [2015] UKUT 633 (TCC)
- Are the BEPS proposals compatible with EU law? (part 2)
- Art. 10a Wet VPB 1969 en Groupe Steria, waar gaat dit heen?
- Art. 10a Wet op de Vennootschapsbelasting 1969 : de dubbele zakelijkheidstoets onder art. 10a Wet VPB 1969 na het 'Mauritius-arrest'
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 1
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 2
- Article 4 of the EU Anti Tax Avoidance Directive in light of the questionable constitutionality
- Asian voices : BEPS and beyond
- Aspecten van renteaftrekbeperkingen in de vennootschapsbelasting
- Attribution of profit to a permanent establishment of an insurance company
- Ausgewählte Anwendungsprobleme der Zinsschranke
- Austria's new rules on cross-border financing schemes
- Austrian-Spanish tax treaty : deductibility of interest - immovable property
- BEPS : an interim evaluation
- BEPS : implications for fund and asset managers
- BEPS : neue Regeln und Herausforderungen für österreichische Unternehmen
- BEPS : the smaller economy perspective
- BEPS : where are we now?
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 4 : policy considerations and implementation status
- BEPS Action 4 : when theory meets practice
- BEPS Action 4 and its compatibility with the principle of non-discrimination under article 24(4) of the OECD Model Convention
- BEPS Action 4 on related-party interest reveals BEPS vulnerability
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- BEPS en renteaftrek en andere financiële betalingen : de verkeerde route
- BEPS in Latin America (Part II) : a review of the implementation of Actions 2, 3, 4 and 12
- BEPS, hybrid entities and financing
- Balkenende II scoorde in 2005, scoort Wijn in 2006?
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting Action 4 : UK banks
- Base erosion and profit shifting and interest expenditure
- Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
- Behandeling van intraconcernrente blijft onduidelijk
- Belang in de zin van art. 10a, vierde lid, Wet Vpb 1969 na HR 8 april 2011, nr. 10/00651
- Belastingplan 2017 : internationale aspecten
- Belgium: 2012 Tax reforms
- Beperking hypotheekrenteaftek in Europees perspectief
- Beperking renteaftrek in de winstsfeer op andere gronden dan fraus legis
- Beperking renteaftrek of uitbreiding van de belastinggrondslag?
- Beperking renteaftrek via EBITDA-regels in ATAD 1
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Beteiligungszinsen im Konzern - die unendliche Geschichte ... : absolutes oder relatives Abzugsverbot?
- Betrieblicher Schuldzinsenabzug: Einkommensteuerrichtlinien 1993 kontra Bundesfinanzhof
- Beware of the return of capital
- Blauwdruk voor een grensoverschrijdende fiscale eenheid in de vennootschapsbelasting
- Blickpunkt International
- Blickpunt international
- Budgetbegleitgesetz 2011 - Neuerungen für Kapitalgesellschaften und deren Auswirkungen
- Bulgarian business reorganisations under tax scrutiny
- CJEU addresses Dutch rules on deductions for interest payments and exchange rate losses in X BV and X NV
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Canada's Auditor-General Report blasts deduction of interest on loans to finance foreign subsidiaries
- Canada's Tax Court denies interest deduction on loan used to transfer losses of U.S. subsidiary to Canadian parent
- Canada's draft legislation on deductibility of interest expense detailed
- Canada's new anti-double-dip initiative
- Canada's tax policy on interest deductibility and assumed debt
- Canadian Legislative Committee issues recommendations on taxation of foreign affiliates
- Canadian Tax Court upholds tax advantages of weak currency borrowings
- Canadian government proposes long-awaited legislation regarding interest deductibility
- Canadian interest anti-conduit rule soon to be law
- Canadian proposals threaten foreign controlled Canadian companies
- Canadian tax update : CCRA changes position on interest deductibility
- Canadian thin capitalization developments for foreign currency debt
- Capitalization of a permanent establishment and the discussion draft "Attribution of profits to PE"
- Capping the mortgage interest deduction
- Casenote : deductibility of interest on stapled security
- Casenote from Australia : stapled income securities and the deductibility of interest
- Casenote from Malaysia : deductibility of interest expenditure
- Centrales de trésorerie au sein des groupes internationaux
- Centre de coordination. Intérêt de dettes
- Changes in the deductibility of interest
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2017] FCAFC 62
- Commerzbank, Colmer and all that
- Commission decision on Dutch group interest box scheme
- Compendium vennootschapsbelasting
- Compenserende heffingstoets EU-proof?
- Computation of profit of foreign bank branches in P.R.C
- Consumptieve rente
- Contingent convertible bonds : Canada
- Continuïteit en vernieuwing : een visie op het belastingstelsel : bundel naar aanleiding van het seminar van het Amsterdam Centre for Tax Law over het rapport van Studiecommissie belastingstelsel
- Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries
- Corporate financing, interest deduction and tax controversies
- Corporate income tax treatment of contingent convertible bonds : Luxembourg
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Critique of the Report of the Advisory Panel on Canada's international tax system
- Czech Republic : amended thin cap rule clarified
- Czech Republic : tax deductibility of interest on loans taken in conjunction with shareholding
- Danish interest deduction rules succesfully challenged before the CJEU
- Dat is verder geen probleem : vriendenbundel Jaap Zwemmer
- Data centres - investments in an emerging asset class
- De (vrijwel ondoorgrondelijke) samenloop van renteaftrekbeperkingen in de vennootschapsbelasting
- De CCCTB en de aftrek van rente
- De Duitse Unternehmensteuerreform 2008 : een overzicht
- De Duitse earningsstrippingmaatregel: een goede optie voor Nederland?
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
- De Italiaanse Telecomzaak : de Hoge Raad en de fiscale wetgever : in gesprek, verbinding verbroken of assistentie van een telefoniste nodig?
- De Nederlands-Antilliaanse besloten vennootschap
- De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
- De aftrekbaarheid van financieringsrente bij bedrijfsovername
- De behandeling van rente in de VPB heroverwogen
- De beperking van de aftrekbaarheid van bovenmatige deelnemingsrente
- De eigen woning in de wet IB 2001
- De eigen woning na de programmawet van 27 december 2004
- De fiscale behandeling van de eigen woning: een internationale vergelijking
- De gevolgen van de onderkapitalisatieregeling voor binnenlandse belastingplichtigen die uitsluitend in Nederland actief zijn
- De groepsrentebox en buitenlandse tegenmaatregelen tegengewerkt
- De herziening van de vennootschapsbelasting: een afsluitend overzicht
- De nieuwe bijzin in art. 10a, derde lid, Wet VPB 1969 : een kleine stap voor het Ministerie van financiën, een grote voor het bedrijfsleven!
- De nieuwe thin cap-regeling : het bos door de bomen
- De oogmerktoets bij de aftrekbeperking deelnemingsrente
- De problematiek van de kapitaalallocatie aan vaste inrichtingen
- De problematiek van de renteaftrek en de modernisering van de vennootschapsbelasting 2007
- De reparatiewetgeving naar aanleiding van het Bosal-arrest : een gemiste kans!
- De ruimterekening
- De toekomst van de renteaftrek in de vennootschapsbelasting
- De unierechtelijke houdbaarheid van de Nederlandse renteaftrekbeperkingen (deel1)
- De verplichte groepsrentebox en de beperkingen van de aftrek van de rente getoetst aan twee criteria
- De werknemersoptiearresten en het FALCONS-arrest in relatie to art. 10b Wet Vpb 1969
- De wijzigingen in artikel 10a Wet VPB 1969
- De zaak Scheuten Solar Technology : een analyse en mogelijke strijdigheid van renteaftrekbeperkingen met de EU Interest- en Royaltyrichtlijn
- Debt-financed acquisitions of inter-company shareholdings - recent developments
- Deducing BEPS Action 4 : interest deductibility
- Deductability of interest and royalties restricted : is Austria a BEPS role model?
- Deductibility of interest
- Deductibility of interest
- Deductibility of interest - Steele's case
- Deductibility of interest and other financing charges in computing income
- Deductibility of interest and other financing charges in computing income | Déductibilité fiscale des intérêts et autres charges financières | Die Abzugsfähigkeit von Zinsen und anderen Finanzierungskosten bei der Berechnung des Einkommens | Deducibilidad de los intereses y otros gastos financieros en la determinación de la renta
- Deductibility of interest expense
- Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
- Deductibility of interest paid on profit-participating loans in stock companies
- Deductibility of interest payments on subordinate debt
- Deductibility of interest: in search of symmetry
- Deductible relationships
- Deduction allowed for notional interest : how the centre of Europe became an interesting tax location
- Deduction of interest and other borrowing costs in Singapore : review of the principles set out in three recent Court of Appeal decisions
- Deelnemingsrente
- Deelnemingsrente
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
- Denmark : 1994 Danish tax legislation
- Der Abzug von Schuldzinsen in der Einkommensteuer : Die Zuordnung von Verbindlichkeiten
- Der Schuldzinsenabzug bei Liegenschaftenhändlern im interkantonalen Verhältnis
- Der Zinsvortrag bei der Zinsschranke
- Determining the interest deduction of a branch, PE, or subsidiary
- Deutsche Zinsschranke und österreichische Gruppenbesteuerung
- Developing countries' reactions to the G20/OECD action plan on Base Erosion and Profit Shifting
- Did the ECJ go too far in Brisal (Case C-18/15)?
- Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
- Die Anti-Tax-Avoidance-Richtlinie
- Die Besteuerung der Kapitalgesellschaften
- Die EU-Anti-BEPS-Richtlinie : die wichtigsten Bestimmungen im Überblick
- Die EU-Kommission im Kampf gegen BEPS - das EU-Maßnahmenpaket zur Bekämpfung von Steuervermeidung
- Die EU-Richtlinie zur Bekämpfung von Steuervermeidungspraktiken : Richtlinie soll koordiniertes Vorgehen gegen Gewinnverkürzungen und -verlagerung bewirken
- Die Einführung der Zinsschranke in Deutschland = The introduction of an interest limitation in Germany
- Die Einschränkung des Fremdkapitalzinsabzugs bei konzerninternen Beteiligungserwerben auf dem Prüfstand : hält die Neuregelung dem verfassungsrechtlichen Vertrauensschutz stand?
- Die Folgen der Zinsschranke auf PPP-Projekte nach dem neuen BMF-Schreiben vom 4.7.2008 - IV C 7-S 2742/07/10001
- Die Neuregelung des betrieblichen Schuldzinsabzugs nach par. 4 Abs. 4a EStG - unter besonderer Berücksichtigung des BMF-Schreibens vom 24. Mai 2000
- Die Teilbesteuerung von Beteiligungserträgen - Ziel erreicht? Kreisschreiben 22 und 23 zur USTR II
- Die US-Steuerreform aus der Sicht ausländischer Investoren : Erläuterungen des FDII-Regimes und der Zinsschranke mit Beispielsrechnungen
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die Unternehmensteuerreform 2008 in Deutschland
- Die Zinsschranke im Unternehmensteuerreformgesetz 2008 : zur Frage ihrer Vereinbarkeit mit dem Verfassungs-, Europa- und Abkommensrecht
- Die Zinsschranke und grenzüberschreitende Finanzierungen mit Drittstaaten am Beispiel der Schweiz = The German interest limitation and cross-border financing with third countries - the case of Switzerland
- Die Zinsschranke: eine verfassungs-, europa- und abkommensrechtliche Würdigung
- Die neue deutsche GMBH - steuerliche Rahmenbedingungen : was Schweizer Investoren beachten sollten
- Die neuen Schuldzinsenabzugsverbote des Paragr. 4 Abs. 4a EStG
- Die wichtigsten Änderungen im französischen Steuerrecht für 2019 : Umsetzung der ATAD-Richtlinie und Überblick über weitere wichtige Reformvorhaben
- Die wichtigsten Änderungsvorschläge im niederländischen Steuerrecht : niederländische Steuerreform 2012
- Digging into the data : the global tax policy outlook for 2015
- Dispositif anti-hybrides : retour sur les difficultés d'application à la lumière des premiers commentaires de l'Administration
- Draft decree on transfer pricing and direct tax administration of related-party transactions
- Draft proposal on deductibility of interest expense
- Dutch fiscal unity regime under EU-fire, will the regime survive?
- Dutch government to modernise taxation for business
- Dutch law offers mixed blessings
- Dutch tax plan 2017 : key changes
- Déductibilité de dépenses exposées dans le seul but de réaliser une écomomie d'ímpôt : note sous Trib. Anvers 16 décembre 2005
- Déductibilité des intérêts des emprunts professionnels
- EU Commission releases Draft Directive on BEPS : a critical analysis from a Luxembourg perspective
- EU anti-tax avoidance package : impacts on financial institutions
- EU freedoms, non-EU countries and company taxation
- Earnings stripping rules limit interest deductions
- Een banvloek, maar geen brandmerk
- Een macro-economische analyse van renteaftrek in de VPB
- Een tweede woning in Europa
- Eenvoud, evenwicht en een lager tarief vennootschapsbelasting : waar staan we een jaar later?
- Eigenkapitalzuwachsverzinsung nach parapara 11 und 37 Abs. 8 EStG sowie parapara 11 Abs. 2 und para 22 KStG (zu StRefG 2000)
- Eigenmietwertbesteuerung und Abzüge (insbes. Schuldzinsabzug)
- Einführung einer Zinsschranke in Spanien
- Einführung eines neuen Mehrwertsteuersystems in Indien : die GST und wichtige Entwicklungen bei der Unternehmensbesteuerung
- Einschränkung der Abzugsfähigkeit von Fremdfinanzierungszinsen ist verfassungsconform
- Einschränkung der abziehbaren Fremdfinanzierungskosten beim Beteiligungserwerb
- Empfehlungen der OECD zur Zinsabzugsbeschränkung - Auswirkungen auf Österreich = Recommendations of the OECD for restrictions on interest deduction - impact on Austria
- Ende der Zinsabzugsbeschränkungen bei konzerninternen Finanzierungen in der EU? Anmerkungen zu dem Vorlageschluss des BFH, RIW 2010, 89
- Enhancing financial markets in Hong Kong : Corporate Treasury Center tax measures
- Enhancing the Portuguese corporate tax regime
- Enige kritische kanttekeningen bij de voorgestelde beperkingen in de renteaftrek: uitholling of opbolling van de belastinggrondslag?
- Enige opmerkingen inzake de financiering van een vennootschap naar aanleiding van HR 3 maart 1993, BNB 1993/141
- Enkele aspecten van de voorgestelde thin-capitalisationwetgeving
- Enkele fiscale aspecten rondom het fenomeen 'cashpooling' (deel 2)
- Enkele internationale aspecten van de onderkapitalisatieregeling
- Ernstliche Zweifel an der Verfassungsmässigkeit des Paragr. 4h EStG n. F. : BFH, Beschluss vom 18. 12. 2013 - I B 85/13
- Fair share: van wat?
- Federal Ministry of Finance issues interpretation letter regarding interest limitation rules
- Federal Tax Court decides on the deductibility of interest expenses for foreign participations
- Final interest expense regulations give taxpayers a "fresh start"
- Finance and treasury under the U.K.'s new interest limitation regime
- Financial products update
- Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
- Fiscaal praktijkboek 1991 : directe belastingen
- Fiscaal praktijkboek 1992-1993 : directe belastingen
- Fiscale beleidsnotities 2004
- Fiscale onderkapitalisatie van vennootschappen
- Foreign banks : defining the personality
- Foreign direct investment, thin capitalization, and the interest expense deduction : a policy analysis
- Foreign exchange interest deductions to reduce taxable corporate income
- Foreign investors hit by new TP rules
- Foreign profits : time to focus on interest restriction
- Forum report : March 2004
- France limits interest deduction in case of group reorganization
- Fremdfinanzierte Gewinnausschüttungen und Einlagenrückzahlungen : VwGH-Erkenntnis wirft Zweifelsfragen auf
- Fremdfinanzierung von Gewinnausschüttungen, Einlagenrückzahlungen und Entnahmen
- Fremdkapitalzinsenabzug bei Beteiligungsveräusserungen durch Körperschaften : zur Fortführung eines Zinsüberhangs ab dem Steuerreformgesetz 2005
- Fremdkapitalzinsenabzug bei konzerninternem Erwerb eines Gruppenmitglieds durch den Gruppenträger
- Fundamentele herziening vennootschapsbelasting overbodig en onnodig tijdrovend
- Gefinancierde kapitaalstorting ex art. 15ad: nog geen duidelijkheid?
- German Corporate Tax Reform Act 2008 leads to important changes
- Germany : second wave of changes enacted in 2003 rocks the boat
- Germany's Growth Acceleration Act - taming the sunshine tax legislation
- Gli interessi passivi nel reddito d'impresa, la deducibilità pro-rata e l'irrilevanza dell'inerenza
- Global implications of U.S. tax reform
- Green paper on convergence in the field of corporate taxation
- Grenzen der steuerlichen Abzugsfähigkeit von Fremdkapitalzinsen in der Tschechischen Republik
- Groepsrentebox : als alternatief voor het afgeschafte concernfinancieringsergime
- Group financing : from thin capitalization to interest deduction limitation rules
- Guarantors and co-obligors in the tax world
- HR 20 september 1995, no. 29737: richtige heffing, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis indien in U.K. compenserende heffing is : verwijzing (concl. A.G. van Soest, noot S. van Weeghel.)
- HR 23 augustus 1995 (No. 29521). Fraus legis. Schuldverhouding uitsluitend gecreëerd om de heffing van vennootschapsbelasting te verijdelen? Onvoldoende grond om aftrek van betaalde rente af te wijzen (noot Hoogendoorn)
- HR 27 september 1995, no. 30400 : fraus legis, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis nu rente-betaling niet strekt tot belastingverijdeling (noot S. van Weeghel)
- HR stelt belangrijke prejudiciële vragen aan HvJ EU
- Hat der Fremdverhaltensgrundsatz ein Ablaufdatum? Aktuelle Entwicklungen auf globaler Ebene
- Herziening regime ter zake van winst uit aanmerkelijk belang, consumptieve rente en vermogensbelasting
- Het Belastingplan 1999; wetsvoorstellen 26245 en 26249
- Het Franse leerstuk van de 'Acte anormal de gestion' - 'Maison sans hôte' in het Belgische fiscaal recht
- Het Nederlands fiscaal vestigingsklimaat: storm op komst!? Fiscale agenda van staatssecretais Weekers is onvoldoende
- Het Nederlandse fiscale vestigingsklimaat : de stand van zaken; reden tot zorg
- Het Veegwetinstituut heeft een nieuwe bezem nodig : hybride leningen in de vennootschapsbelasting
- Het afgezonderd particulier vermogen in de Wet Vpb 1969 en enige andere belastingwetten : deel 2
- Het belastingkrediet anno 1996
- Het consultatiedocument vennootschapsbelasting 2010
- Het doorgeefluik
- Het grensvlak van eerlijke en oneerlijke belastingconcurrentie in Europa
- High Court cases
- Highlights der US-Steuerreform = Highlights of the U.S. tax reform
- Hong Kong sharpens its competitive edge with new corporate treasury center tax regime
- Hoofdzaken vennootschapsbelasting
- Hoofdzaken vennootschapsbelasting
- Hoofdzaken vennootschapsbelasting
- Housing taxation : the special case of the Netherlands
- How to make intercompany loans BEPS proof
- Hybrid debt and hybrid equity instruments and the interest limitation rules in South Africa
- Hybrid entity mismatches and the international trend of matching tax outcomes : a critical approach
- Hybrid instruments and interest deductibility
- Hybrid mismatch arrangements : interest deductions and other financial payments
- Hybride leningen : geen aftrek, wel belast?
- Hypotheekrenteaftrek
- Hypotheekrenteaftrek voor buitenlandse belastingplichtigen
- IRS issues proposed earnings stripping rules. (INTL-0870-89) (Section 164 - Interest Deduction)
- Il nuovo limite di deducibilità degli interessi passivi nell'ambito del consolidato fiscale (nazionale e mondiale)
- Implementation of BEPS in the U.S
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
- Implementing the BEPS action plan in Mexican domestic law
- Implications of thin capitalization rules in the era of Canada's five-year tax reduction plan
- Important insight from Dutch Supreme Court on interest deduction
- Improving natural resource taxation in developing countries
- Income tax amendments in Poland : new thin cap rules effective 1 January 2015
- Increasing the burden
- India : double tax avoidance agreement permitting deduction of interest payments in the case of banks
- Ingrijpende maatregelen renteaftrek en vastgoedmaatregel voor fiscale beleggingsinstellingen
- Intercompany interest cannot be deducted in New Jersey
- Interest deductibility : are the courts heading in a new direction?
- Interest deductibility : common scenarios
- Interest deductibility : principles for practices
- Interest deductibility and BEPS Action 4
- Interest deductibility and the BEPS Action Plan : nihil novi sub sole?
- Interest deductibility in Canada : the TDL Group Co. decisions
- Interest deductibility in Canada : what's the fuss?
- Interest deductibility rulings
- Interest deductibility under Mexico's thin capitalization rules
- Interest deductibility under the new US earnings-stripping rules
- Interest deduction and the CCCTB : a walk in the park for tax advisors
- Interest deduction based on the allocation of worldwide debt
- Interest deduction in the Netherlands : part I
- Interest deduction in the Netherlands : part II
- Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
- Interest deduction limition rules introduced
- Interest deduction restrictions : what can we learn from the Dutch?
- Interest deduction, corporate groups and tax jurisdictions : a hitchhiker's guide to an aspect of the BEPS project
- Interest deductions and multinational enterprises : Goldilocks and the brave new world
- Interest deductions in a multijurisdictional world
- Interest deductions, the use test and Roberts' case
- Interest limitation rules : at a crossroads between national sovereignty and harmonization
- Interest limitation rules in the post-BEPS era
- Interest limitation under the adopted Anti-Tax Avoidance Directive and proportionality
- Interest payments - changes in Finance Act 2003
- Interesting cap
- International group financing and taxes
- International tax issues in cross-border corporate finance and capital markets
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International taxation of manufacturing and distribution
- Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation
- Internationale Vorschriften zur Zinsabzugsbeschränkung : Systematisierung denkbarer Alternativmodelle zur Zinsschranke
- Internationale aspecten van de C(C)CTB
- Intra-group debt : new interest relief restrictions
- Introduction of restrictions on tax deductibility of interest expense
- Introduction of rule limiting interest deduction
- Introduction to the US tax reform act
- Irish IFSC tax regime considered a reasonable tax regime from a Netherlands corporate income tax perspective : decision of the Supreme Court of 8 February 2002 (no. 36358)
- Italian restyling of interest deduction rules : the amendments of the Italian finance bill for 2008
- Italian tax reform aims for certainty and foreign investment
- Italy sets the barrier to deduction of financing costs at 30 per cent of EBITDA
- Italy's thin capitalization rules
- Jacobs Douwe Egberts ES SLU v General State Administration : STS 3567/2016, recurso no 2553/2015
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- Krijgt u de renteaftrek nog voor elkaar geboxed? De tweede ronde! Werken aan de winst : groepsrentebox en renteaftrek
- Krijgt u de rentreaftrek nog voor elkaar geboxed? : Werken aan winst : groepsrentebox en renteaftrek
- Kwalificerende buitenlandse belastingplicht : zit Nederland op verkeerd spoor?
- L'ambition de l'Union européenne d'introduire des règles anti-abus dans les lois disparates de ses Etats membres
- LBO transactions to change under EU anti-tax-avoidance directive
- La déductibilité des charges financières en droit fiscal français des entreprises : un système favorable à l'optimisation fiscale et financière, mais inefficace face aux abus
- Le novità per le banche e gli enti finanziari
- Lehigh Cement Limited v. The Queen : 2009 DTC 776
- Les conséquences fiscales de la restructuration de l'endettement : deuxieme partie
- Les conséquences fiscales de la restructuration de l'endettement : première partie
- Les heurs et malheurs du principe "non bis in idem"
- Les mesures en droit interne français pour mettre en oeuvre les conclusions du Projet BEPS
- Lesson learned by the new Italian Law on Limited Tax Shield on Debt : much ado about nothing
- Leveraged transactions under scrutiny by French lawmakers
- Limit base erosion via interest deduction and others
- Limitations on deductibility of interest payable : recent tax law developments
- Limitations on interest deduction : an EU law perspective
- Limiting base erosion
- Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report
- Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2016 update : inclusive framework on BEPS
- Limiting the deduction for multinational interest expense: the importance of global norms
- Limits to tax planning
- Loans from foreign sister companies may be regarded as controlled debt
- Loi "de réparation" de la réforme de l'I. Soc. : modifications aux dispositions qui visent la transposition de la directive ATAD
- Luxembourg releases draft law implementing ATAD
- Límites a la capitalización encubierta en España : problemas comunitarios y convencionales de los nuevos artículos 20 y 14.1 h) del TRLIS
- Macro-economische overwegingen pleiten tegen de verplichte groepsrentebox en defiscalisering groepsrente
- Ministère de l'Économie, des Finances et de l'Industrie v SARL Coréal Gestion : no. 249047
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- Multinational groups with Canadian members in hard times
- NatWest decision prevents IRS adjustments of US branch's interest deductions : impact on capital allocation
- Negatieve rente : een eerste beoordeling vanuit vennootschapsbelastingoptiek
- Negative interest : the tax implications for Norwegian taxpayers
- Netherlands Budget 2017
- Netherlands overhauls fiscal unity regime to address 'per element' approach
- Netherlands rules on deductibility of interest by international groups
- Netherlands starts consultation about changes to corporate income tax rules
- Neue Entscheidung des U.S.-Tax Court zum Zinsabzug einer U.S.- Tochtergesellschaft gegenüber nahestehenden Personen
- Neues Zinsenabzugsverbot verfassungswidrig? Schlagartiger Eingriff, Unwiderlegbarkeit des Missbrauchsverdachts unsachlich
- New Danish limitations on interest deductions
- New Dutch rules on the deductibility of interest on participations
- New Dutch tax legislation affects leveraged acquisitions
- New Swedish limitation of interest deductions
- New York State Bar Association Report discusses issues that service might address in earnings stripping regulations. (Section 163 - interest deduction)
- New Zealand's BEPS proposals go beyond OECD's recommendations
- New developments in the application of the interest deduction limitation in Iceland
- New guidelines from Ministry of Finance on tax treatment of decrease in value of loans to affiliated companies
- New interest limitation rules can be costly
- New legislation regarding the deductibility of interest on acquisition loans
- New limitations on French interest deduction
- New rules on interest deductibility threshold for financial institutions : Decree-Law 112 of 25 June 2008
- New tax laws in Denmark come into force
- New tax proposal in Denmark
- New tax rules in Denmark - CFC taxation and countermeasures against private equity funds
- New tendencies in tax treatment of cross-border interest of corporations
- Niet toestaan hypotheekrenteaftrek voor niet-ingezetene met inkomen in Nederland, in strijd met vrijheid van vestiging
- Non-discrimination in tax treaties : selected issues from a global perspective
- Non-discrimination issues of artistes and sportsmen in the light of article 24 OECD Model
- Norway : 2013 tax developments
- Norway : 2014 tax developments
- Norway budget for 2014 contains interest deduction limitation rule
- Norway proposes new interest limitation rules in 2018 to limit profit shifting
- Notice 88-99: The Impact of the Uniform Capitalization Rules on the Foreign Investor's Interest Deduction
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- O sistema tributário e o Mercosul
- OECD discussion drafts in six BEPS-related areas raise more concerns for MNEs
- OECD tackles the "international coherence" standard
- OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- Obama FY 2016 budget : minimum tax on foreign income, other significant international tax proposals
- Octrooibox, groepsrentebox end renteaftrekbeperkingen
- Onderworpenheid als harde eis bedoeld voor de laagbelaste beleggingsdeelneming?
- Ontwikkelingen in de Duitse belastingwetgeving voor vennootschappen; gevolgen voor Nederland?
- Ontwikkelingen inzake renteaftrek op een lening tussen een ondernemingen en haar vaste inrichting
- Ook na de derde veegwet blijft vegen noodzakelijk!
- Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
- Opportunity knocks in transfer pricing
- Optimizing the interest deduction rules : a never-ending story
- Osborne perpetuates UK core conflict on tax with Budget 2016
- Over rente en royalty's : de BEPS-acties 4 en 5
- Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case
- Per le banche nuovi regimi di esenzione IVA e di deducibilità degli interessi passivi
- Persoonlijke verplichtingen (zonder lijffrentepremie- aftrek)
- Plugging the Bosal gap : the story of good and bad participations
- Policy forum : seeking a more coherent approach to interest deductibility
- Pro rata deduction of negative income from income received in each member state
- Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
- Property developers - recognition of profit and other problems
- Proposed UK changes to the tax deductibility of corporate interest expense
- Proposed US regulations relating to the interest expense deduction of foreign corporations
- Proposed amendments to Corporate Income Tax Act
- Proposed changes to Dutch tax law : the tax agenda
- Proposed changes to the Dutch corporate income tax act (CITA)
- Proposed earnings stripping regs do not align with BEPS Action 4
- Proposed earnings stripping regulations : limitations on interest deductions by corporations with related tax-exempt and foreign creditors
- Proposed rules for determining deductible interest of a foreign corporation's US trade or business
- Proposed tax changes in the Netherlands of interest to international businesses
- Public discussion draft on interest deductions proposes worldwide interest allocation rules
- Quali giustificazioni per l'indeducibilità degli interessi passivi?
- Re Bayerische Hypo und Vereinbank AG : No. 344990
- Reaction to the final OECD BEPS package
- Recent Canadian developments on interest and other financing costs
- Recent changes in Belgian tax law
- Recent developments in the Netherlands' interest deduction rules
- Recent developments regarding allocation of profit to permanent establishments of banks
- Recent developments regarding deductibility of interest on loans provided by a general enterprise to its permanent establishment
- Recent legislative proposals to curb erosion of the U.S. tax base
- Rechtsvergleichende Analyse der deutschen und amerikanischen Unterkapitalisierungsregeln unter besonderer Berücksichtigung der Zinsschranke
- Reform of Hong Kong's interest deduction rules
- Reform proposals fire competitive urge
- Regulations upheld requiring deferral of deduction for certain interest payments
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Renneberg : ECJ unjustifiably expands Schumacker doctrine to losses from financing of personal dwelling
- Renneberg : is mortgage interest paid on an owner-occupied dwelling in Belgium deductible from Netherlands-source employment income?
- Renneberg endangers the double tax convention system or can a second round bring recovery?
- Renteaftrek bij overnames in internationaal perspectief
- Renteaftrek in de Wet IB 2001
- Renteaftrek in de vennootschapsbelasting : alle hens aan dek
- Renteaftrek is niet het probleem in de vennootschapsbelasting; wel het niet-belasten van rente!
- Renteaftrekbeperkingen en het Nederlandse verdragsbeleid
- Renteaftrekbeperkingen in de vennootschapsbelasting
- Renteaftrekbeperkingen voor saldolijfrenten bij de BV?
- Renteaftrektemporisering : is er nog wel sprake van uitstel?
- Rentelasten en compenserende heffing in (internationaal) concernverband: een overzicht
- Repatriating foreign subsidiaries' earnings
- Report of proceedings of the fifty-fourth tax conference : convened by the Canadian Tax Foundation at Westin Harbour Castle Hotel, Toronto, September 29-October 1, 2002
- Report of proceedings of the fifty-sixth tax conference : convened by the Canadian Tax Foundation at The Fairmont Royal York Hotel, Toronto, September 26-28, 2004
- Report of the Inflation and Taxation Committee
- Restricted interest deductibility and multinationals' use of internal debt finance
- Restriction on interest deductibility for Dutch holding companies
- Rethinking the interest deduction rules in light of the Chevron Australia case
- Risk-taking by multinational finance entities and interest deductibility
- Rules limiting interest expense deductions are proposed by IRS
- Rules restricting the scope of utilization of interest expenses for tax purposes
- Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions
- Russia enhances opportunities for investors
- Russian de-offshoring may affect international businesses
- Réforme fiscale à l'impôt des sociétés et transposition des directives ATAD
- Schuldzinsenabzug bei Personengesellschaften nach Liquidation oder Auseinandersetzung
- Schuldzinsenabzug bei gemischtem Kontokorrentkonto
- Schuldzinsenabzug in Deutschland und Österreich : Anmerkungen zu Lüking/Schanz in ÖStZ 2007/1225, 597
- Schumacker en (persoonlijke verplichtingen) rente
- Section 163(j) : transfer pricing interplay
- Sections 247 and 249 TCA 1997: interest relief on loans
- Self-help and altruism : exploring the problem of tax base erosion in developing countries
- Significant BEPS-related reforms coming for New Zealand
- Sodirep Textiles SA-NV : no 12DA00907
- Something from nothing
- Spoedmaatregelen fiscale eenheid naar aanleiding van een uitspraak van het Hof van Justitie van de EU
- Stabile organizzazione ed interessi passivi
- State corporate income tax consequences of federal tax reform
- State of play of intra-group financing arrangements
- State restrictions on deductions for interest expenses paid to related foreign persons
- Steuerlücken?
- Steuersparpotential durch fiktiven Zinsabzug in Belgien
- Stopping base erosion : a look at interest deductibility
- Stroomlijning antimisbruikbepalingen renteaftrek en de groepsrentebox
- Structuring private equity investments in the Netherlands
- Study on structures of aggressive tax planning and indicators : final report
- Supreme Court of Canada issues two controversial decisions on interest deductibility
- Sweden makes unpopular move to limit deductions
- Sweden's proposal on the deduction of interest on intercorporate loans
- Swedish interest deductibility : unilateral action proposed
- Swedish interest deductions - quo vadis?
- Synthesis of Italian tax reform
- Systematische, verfassungsrechtliche und europarechtliche Probleme der Zinsschranke
- TA Cergy-Pontoise 11 juillet 2002 no. 99-35301 : Sté Ceia International
- TCJA : a response to BEPS
- Taking stock of US 'tax reform' as the dust settles
- Tate & Lyle: Accrued interest to foreign parent was deductable
- Tax Management International Forum discusses determining the interest deduction of a branch, permanent establishment, or subsidiary, and economic substance/substance over form
- Tax avoidance revisited in the EU BEPS context
- Tax biases to debt finance: assessing the problem, finding solutions
- Tax changes aimed at attracting international business
- Tax considerations for U.S. acquirors of U.K. companies
- Tax deductibility of interest expenses limited in Finland
- Tax developments in the Netherlands
- Tax grouping in an EU context : all roads lead to Brussels
- Tax impact of recent policy changes for the Irish real estate industry
- Tax implications of contingent convertible securities
- Tax issues - financing the acquisition and expansion of businesses
- Tax issues in consensual debt restructuring [Italy]