| 000 | 01394nab#a2200325#c#4500 | ||
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| 999 |
_c26518 _d26518 |
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| 003 | IEF | ||
| 005 | 20200205182012.0 | ||
| 008 | 170517s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
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| 041 | _aENG | ||
| 100 | 1 |
_aBobeldijk, Arco _949607 |
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| 245 |
_aInterest deduction in the Netherlands _b tax aspects of the different interest deduction limitation rules _c Arco Bobeldijl & Tim Hendriks |
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| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aPRESTAMOS _948108 |
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| 650 | 4 |
_aINTERES _947502 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aTAX RULINGS _965151 |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aPAISES BAJOS _943712 |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 700 | 1 |
_aHendriks, Tim _965371 |
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| 773 | 0 |
_tIntertax _gv. 45, n. 4, March 2017, p. 322-332 |
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| 942 | _2udc | ||
| 942 | _2udc | ||