1 option
Tax treatment of interest for corporations / edited by Otto Marres and Dennis Weber.
- Format:
- Book
- Language:
- English
- Subjects (All):
- Corporations--Taxation--Law and legislation--Congresses.
- Corporations.
- Interest--Taxation--Law and legislation--Congresses.
- Interest.
- Corporations--Taxation.
- Taxation--Law and legislation.
- Genre:
- Conference papers and proceedings.
- Place of Publication:
- IBFD
- Summary:
- The tax treatment of interest for corporations continues to engage both tax academics and tax practitioners. In 'Tax Treatment of Interest for Corporations' various aspects of this matter (interest deduction limitations, discriminatory treatment of equity versus debt, preferential tax regimes on group interest income and withholding tax on interest) are dealt with from different perspectives, including economics, tax policy, comparative law, and EU and international law.
- Contents:
- Introduction / Otto Marres and Roel Monteiro
- The debt/equity distinction in corporate taxation : does it work, does it matter? / Henk Vording
- The debt-equity conundrum : a prequel / Peter H. Blessing
- Interest costs allocation : a business view / Theo Keijzer
- Notional interest deduction / Bernard Peeters and Thomas Hermie
- The concept of interest in tax treaties / Hans Pijl
- Thin capitalization in Brazil / Paulo Roberto Coimbra Silva
- Earnings stripping / Stephan Eilers
- Regime on Danish interest deductions / Nikolaj Bjørnholm
- The case for withholding tax on a net basis within the EU / Robert van der Jagt
- Corporate tax treatment of interest : EU State aid and the EU code of conduct combating harmful tax competition / Vinod Kalloe
- Thin capitalization rules : the ECJ approach / Eric Ginter
- Tax treatment of interest for corporations / Roel Monteiro and Marieke Koerts.
- ISBN:
- 90-8722-163-0
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.