Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
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The work Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
Resource Information
The work Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Language
- eng
- Summary
- This paper reviews the experiences of Belgium and Italy with allowance for corporate equity (ACE) type systems of corporate taxation. The comparison focusses on the definition of the base for the computation of the allowance and the anti-avoidance framework to tackle abuses. It is argued that the Italian system, with its incremental feature and a comprehensive anti-avoidance framework targeting transactions between related parties, seems a more viable solution for an ACE reform aimed at addressing the debt bias in the corporate sector
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Taxation papers: working paper
- Series volume
- no. 44/2014
Context
Context of Addressing the debt bias: a comparison between the Belgian and the Italian ACE systemsWork of
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<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/resource/9bZULU4ViC4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9bZULU4ViC4/">Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems</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>
