debt capital
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The concept debt capital represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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debt capital
Resource Information
The concept debt capital represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- debt capital
119 Items that share the Concept debt capital
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- A conundrum within the conundrum : the requalification of loans as equity under the OECD guidance on financial transactions
- A zebra or a donkey? The European Commission’s proposal for a debt-equity bias reduction allowance (DEBRA)
- Aanstaande overnameholdingwetgeving in de vennootschapsbelasting : waar gaan we met z'n allen naartoe?
- Acquisition of a German target corporation : conversion model optimized by shareholder debt financing
- Advocate General publishes Opinion in "Thin Cap GLO" case
- Afgewaardeerde vorderingen
- Application of the Spanish GAAR to a cross-border financing structure implemented by a multinational group through a Netherlands entity
- Art. 10a Wet op de Vennootschapsbelasting 1969 : de dubbele zakelijkheidstoets onder art. 10a Wet VPB 1969 na het 'Mauritius-arrest'
- BEPS and acquisitions of Canadian targets
- Beteiligungs- oder Gesellschafterfremdfinanzierung einer ausländischen Tochtergesellschaft unter steuerlichen Vorteilhaftigkeitsüberlegungen (Teil I)
- Beteiligungs- oder Gesellschafterfremdfinanzierung einer ausländischen Tochtergesellschaft unter steuerlichen Vorteilhaftigkeitsüberlegungen (Teil II)
- Borderline relationships
- Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
- Corporate debt securitization : regulation and documentation
- Corporate finance : the loan relationship rules
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- Corporate treasury - transfer pricing : transfer pricing DNA as a tool to achieve the optimal balance of risks and efficiency
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Cross-border corporate acquisitions : tax-efficient structuring using intra-group debt financing
- Cross-border tax planning for doing business in China
- DEBRA (& ILR) : the Commission’s new tax initiative to create a level playing field for debt and equity
- DEBRA : a good idea?
- DEBRA : all that glitters is not gold
- De kwalificatie van hybride instrumenten, vanuit een fiscaal, regulatoir en rating perspectief
- De toekomst van de renteaftrek in de vennootschapsbelasting
- De toekomst van de vennootschapsbelasting : lessen uit 50 jaar Wet VPB 1969
- Debt cap: practical problems
- Debt funds and the tax headwinds
- Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
- 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
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
- Der EU-Richtlinienvorschlag zu DEBRA : Geplante Reduzierung der steuerlichen Bevorzugung der Fremd- gegenüber der Eigenkapitalfinanzierung
- Die Besteuerung der Gesellschafter-Fremdfinanzierung : unter besonderer Berücksichtigung der Unternehmensverhältnisse in den USA
- Die Besteuerung der Kapitalgesellschaften
- Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms
- Distinguishing between "normal" and "excess" returns for tax policy
- Dutch court clears debt finance
- EU-Recht und Harmonisierung der Konzernbesteuerung in Europa
- Easing up on debt-to-equity conversions
- Einfluss der Besteuerung von privaten Dividenden, Veräusserungsgewinnen und Zinsen auf die Unternehmensfinanzierung
- Equal taxation as a basis for classifying financial instruments as debt or equity : a Swedish case study
- FATCA documentation requirements in capital and lending transactions
- Financial buy-outs : structuring the deal and sweet equity
- Finanzierung einer polnischen Kapitalgesellschaft durch ihre deutschen Gesellschafter
- Fiscal state aids, tax base erosion and profit shifting
- Fiscale beleidsnotities 2014
- Fiscale herkwalificatie van eigen in vreemd vermogen : een duidelijke en praktisch toepasbare herkwalificatiemaatstaf is de prioriteit
- Foreign investments in U.S. renewables through a leveraged blocker
- Foreign shareholders' financing of German corporations : tax pitfalls
- Fremdfinanzierte Ausschüttung von Gewinnen einer Kapitalgesellschaft
- Fremdfinanzierung von Gewinnausschüttungen, Einlagenrückzahlungen und Entnahmen
- French finance law makes further changes to tax treatment of reimbursement premium on debt
- Fundamentals of corporate taxation : cases and materials
- German Ministry of Finance publishes guidelines on shareholder debt financing rules
- German thin capitalization law limits shareholder debt financing
- Gesellschafter-Fremdfinanzierung = Shareholder debt financing (thin capitalization)
- Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance
- Het Nederlandse Mauritius-arrest : de zakelijkheid van schuldfinanciering internationaal getoetst
- How to avoid stamp duty horrors on debt deals
- Hybrid financial instruments in international tax law
- Høyt skattet: festskrift til Frederik Zimmer
- Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
- Interest and currency management - debt instruments
- Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
- Intra-group debt : new interest relief restrictions
- Investor taxation, firm heterogeneity and capital structure choice
- Ist vor 2014 jeglicher Aufwand iZm der Fremdfinanzierung von Beteiligungen abzugsfähig? Differenzierte Betrachtung erforderlich
- Kapitaltillskott till utländskt dotterbolag
- Kommissionsvorschlag zur Verringerung der steuerlichen Ungleichbehandlung von Eigen- und Fremdkapital = The European Commission’s proposal for rules on a debt-equity bias reduction allowance
- Konzernfinanzierung : zu offenen Fragen auch nach den dazu ergangenen BFH-Entscheidungen
- Leveraged buy-outs and foreign shareholder loans : issues arising from the recent approach of the Italian tax authorities
- Liquidationsbesteuerung bei fremdfinanzierten Zuschüssen und nicht abzugsfähigen Aufwendungen eines Gruppenmitglieds
- Mexico's inflation adjustments on monetary assets and liabilities
- Moving the right way? Taxation of foreign profits of companies
- New German circular on thin cap rules
- New rules proposed for debt-equity classification
- Nonresident withholding tax on Int'l debt financing : a Canadian perspective
- Perpetual and super-maturity debt instruments in international tax law
- Private equity funds and leveraged buyouts : attack on transparent entities and other controlling entities
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Restricted interest deductibility and multinationals' use of internal debt finance
- Sec. 8(a) Corporate Income Tax Act - new regulation of German shareholder debt financing
- Sec. 8a KStG - Irrungen ohne Ende?
- Section 385 proposed regulations would vitiate internal cash management operations
- Securitisation transactions : Polish tax related issues
- Shareholder debt financing and double taxation in the OECD : an empirical survey with recommendations for the further development of the OECD Model and international tax planning
- Simulating tax minimization strategies of multinationals : evaluating the effectiveness of changes in the United Kingdom's corporate interest deductibility rules
- Staples in infrastructure, debt financing and tax avoidance
- Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level
- Steuerliche Behandlung von Fremdkapital in den Niederlanden : politisches Umfeld, Entwicklungen und aktueller Stand in Gesetzgebung und Rechtsprechung
- Steuerliche Fallstricke bei einer gewerblichen U.S. Investition
- Steuerliche Fragestellungen bei "leveraged re-capitalizations"
- Tax advantages and tax risks in the case of financing through the Netherlands
- Tax arbitrage through cross-border financial engineering
- Tax planning for international mergers, acquisitions, joint ventures and restructurings
- Tax planning in Eastern Europe - Bulgaria
- Tax treatment of debt instruments without fixed right to redemption
- Taxation of corporate debt finance
- Taxation of foreign profits - Part I
- Taxation of foreign profits - Part II
- Temporary new cancellation of debt income deferral provisions help companies renegotiate debt more easily
- The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands
- The Belgian notional interest deduction regime in the context of the financial crisis
- The EU DEBRA Directive : a critical appraisal from a German corporate income tax perspective of the European Commission’s proposal to reduce debt-equity bias through an equity allowance and interest expense limitation
- The German silent partnership
- The OECD and tax authorities should relax interest expense deduction limitations
- The debt-equity rules: a continuing experiment in economic substance
- The domestic and international tax considerations when structuring investments into Laos
- The effect of expected effective corporate tax rates on incremental financing decisions
- The ever-increasing reach of New Zealand's general anti-avoidance rule
- The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
- The importance of being capitalized : the right debt-to-equity level for intercompany financing in Luxembourg
- The taxation of corporate debt
- The use of the Norwegian petroleum tax regime in international tax planning
- UK corporation tax reform : the latest
- Verkapte kapitaalverstrekkingen vanaf 2007
- Will the European Union fall in love with DEBRA?
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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/CC00PRpqX-Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/CC00PRpqX-Y/">debt capital</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/CC00PRpqX-Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/CC00PRpqX-Y/">debt capital</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
