interest deduction

Resource Information

The concept interest deduction represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"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
ATAD implementation in Belgium : an analysis of the new interest limitation rule
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
Advancing tax clarity and certainty in Nigeria
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 Thin Cap rule, the CFC rule and the GAAR following ATAD implementation
Amendments to the securitization regime
An introduction to Dutch tax law 2010
An overview of ATAD implementation in EU Member States
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
Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 2)
Asian voices : BEPS and beyond
Aspecten van renteaftrekbeperkingen in de vennootschapsbelasting
Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
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
BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
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
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
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
Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : London 2019
Cahiers de droit fiscal international : interest deductibility : the implementation of BEPS Action 4
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
Changing tax environment for multinational groups in Hungary
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
Concierto económico y BEPS
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
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
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
Cyprus rolls out Anti-Tax Avoidance Directive
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 EBITDA-interestaftrekbeperking
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 toekomst van de vennootschapsbelasting : lessen uit 50 jaar Wet VPB 1969
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 push-downs in times of BEPS Action 4 and the ATAD
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 Auswirkung von Paragr. 12 Abs 1 Z 10 KStG auf die Fremdkapital-Quoten österreichischer Kapitalgesellschaften
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 ATAD-Richtlinie in Luxemburg : Auswirkungen auf typische Steuergestaltungen
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 - wie geht es weiter? = Interest limitation rule - what are the next steps?
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
Group taxation and further corporate income tax changes effective 2019
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 Mauritius-arrest : de zakelijkheid van schuldfinanciering internationaal getoetst
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 key BEPS Actions : where do we stand?
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
Institute responds to Department of Finance and OECD consultations
Intercompany interest cannot be deducted in New Jersey
Interest deductibility : are the courts heading in a new direction?
Interest deductibility : common scenarios
Interest deductibility : implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the future of transfer pricing of intra-group finance
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 double taxation of interest : assessing recent developments in thin capitalization regimes
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 Belastingplan 2020
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
Investment risk of the EU's anti-Tax Avoidance Directive
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
Leasing und BEPS : Auswirkungen der BEPS Action 4
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
Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
Lesson learned by the new Italian Law on Limited Tax Shield on Debt : much ado about nothing
Leveraged transactions under scrutiny by French lawmakers
Liechtenstein : Einführung von Anti-Missbrauchsbestimmungen und weiteren Steuergesetzanpassungen
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 adopts EU Anti-Tax Avoidance Directive
Luxembourg releases draft law implementing ATAD
Luxembourg tax reform - what's changing in 2019? (part 1)
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
Malta implements the EU's anti-tax avoidance directives
Mexican economic package targets BEPS and the digital economy
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
President's welcome
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 Luxembourg tax trends in the private equity environment
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
Refinanzierungszinsen für Gesellschafterdarlehen nach bedingtem Forderungsverzicht
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 fina

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