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Interest deduction in the Netherlands tax aspects of the different interest deduction limitation rules Arco Bobeldijl & Tim Hendriks

By: Bobeldijk, Arco .

Contributor(s): Hendriks, Tim .

Material type: Article

ArticlePublisher: 2017Subject(s): PRESTAMOS

| INTERES

| IMPUESTOS

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| TAX RULINGS

| PREVENCIÓN

| PAISES BAJOS

| SOCIEDADES

| ELUSION FISCAL

In: Intertax v. 45, n. 4, March 2017, p. 322-332Summary: 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.

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		IEF	OP 2141/2017/4-4 (Browse shelf)	Available		OP 2141/2017/4-4

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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.

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Biblioteca del Instituto de Estudios Fiscales

Interest deduction in the Netherlands tax aspects of the different interest deduction limitation rules Arco Bobeldijl & Tim Hendriks

By: Bobeldijk, Arco.

Contributor(s): Hendriks, Tim.

Browsing IEF Shelves Close shelf browser

By: Bobeldijk, Arco .

Contributor(s): Hendriks, Tim .