The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes Vincent O'Donoghue and Tim Velthuis
By: O'Donoghue, Vincent
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Contributor(s): Velthuis, Tim.
Material type: 
ArticlePublisher: 2019Subject(s): CONTABILIDAD FISCAL | IMPUESTOS | APLICACION | PAISES BAJOSOnline resources: Click here to access online
In:
Derivatives & Financial Instruments v. 21, n. 4, July / August 2019Summary: As of 1 January 2019, enterprises reporting under the International Financial Reporting Standards should have adopted the new lease accounting standard IFRS 16. As of the same date, Member States of the European Union should have implemented the Anti-Tax Avoidance Directive I. This article will analyse the possible impact of IFRS 16 on the deductible interest of a taxpayer under the earnings stripping rule.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/4-3 (Browse shelf) | https://www.ibfd.org/ | Available | DFI/2019/4-3 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
As of 1 January 2019, enterprises reporting under the International Financial Reporting Standards should have adopted the new lease accounting standard IFRS 16. As of the same date, Member States of the European Union should have implemented the Anti-Tax Avoidance Directive I. This article will analyse the possible impact of IFRS 16 on the deductible interest of a taxpayer under the earnings stripping rule.
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