Bobeldijk, Arco
Interest deduction in the Netherlands tax aspects of the different interest deduction limitation rules / Arco Bobeldijl & Tim Hendriks .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
The difference in taxation of equity and debt capital encourages to finance with debt capital. In order to prevent the erosion of the Dutch corporate income tax base, the Netherlands has a number of interest deduction limitation rules. In this article the most important interest deduction limitation rulesare discussed.
PRESTAMOS
INTERES
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
TAX RULINGS
PREVENCIÓN
PAISES BAJOS
SOCIEDADES
ELUSION FISCAL
Hendriks, Tim
Intertaxv. 45, n. 4, March 2017, p. 322-332
Interest deduction in the Netherlands tax aspects of the different interest deduction limitation rules / Arco Bobeldijl & Tim Hendriks .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
The difference in taxation of equity and debt capital encourages to finance with debt capital. In order to prevent the erosion of the Dutch corporate income tax base, the Netherlands has a number of interest deduction limitation rules. In this article the most important interest deduction limitation rulesare discussed.
PRESTAMOS
INTERES
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
TAX RULINGS
PREVENCIÓN
PAISES BAJOS
SOCIEDADES
ELUSION FISCAL
Hendriks, Tim
Intertaxv. 45, n. 4, March 2017, p. 322-332