Zobrazeno 1 - 10
of 322
pro vyhledávání: '"BEPS Action 4"'
Autor:
Duff, David G.1
Publikováno v:
Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation. 2018 Conference Report, p1-26. 26p.
Autor:
Kayis-Kumar, Ann1 a.kayis@unsw.edu.au
Publikováno v:
Australian Tax Forum. 2016, Vol. 31 Issue 2, p363-394. 32p.
Publikováno v:
NTFR Beschouwingen. 2018(6):1-5
In BEPS Action 4 is vastgelegd dat de aftrek van rente voor de toepassing van de vennootschapsbelasting moet worden beperkt. Deze maatregel is overgenomen in de ATAD (de Europese antibelastingontwijkrichtlijn) die moet worden geïmplementeerd in de N
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___01423::3c046ba8a1855fb95f874af65a885918
https://research.rug.nl/en/publications/6755efbe-9aa7-40a4-ac76-d4685217b240
https://research.rug.nl/en/publications/6755efbe-9aa7-40a4-ac76-d4685217b240
Autor:
RUCHELMAN, STANLEY C.1 ruchelman@ruchelaw.com, SHAH, SHERYL shah@ruchelaw.com
Publikováno v:
Journal of Taxation & Regulation of Financial Institutions. Mar/Apr2015, Vol. 28 Issue 4, p15-27. 13p.
Akademický článek
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Akademický článek
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PART ONE: GENERAL RULES REGARDING INTEREST DEDUCTIBILITY. 1.1. Definition of “interest”. 1.2. Interest deductibility. PART TWO: LIMITATIONS ON INTEREST DEDUCTIBILITY BEFORE THE BEPS ACTION 4 REPORT. 2.1. General overview. 2.2. Limitations that re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______935::c3d5a8cad7ea02619e1bf0b6913aefc0
https://hdl.handle.net/10045/110155
https://hdl.handle.net/10045/110155
Publikováno v:
Tax Executive. May/Jun2015, Vol. 67 Issue 3, p75-78. 3p.
Publikováno v:
Intertax. 47(5):444-453
Debt push-downs are a common feature of mergers & acquisitions transactions. This article will address a key concern raised by debt-push downs: the decrease in the target company’s taxable income (through the interest deduction) is often not paired
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___01178::32af92c6d527d3095f1643eb3500eb9b
https://dare.uva.nl/personal/pure/en/publications/debt-pushdowns-in-times-of-beps-action-4-and-the-atad(25f7a593-2db5-4527-ba7d-ab4709129846).html
https://dare.uva.nl/personal/pure/en/publications/debt-pushdowns-in-times-of-beps-action-4-and-the-atad(25f7a593-2db5-4527-ba7d-ab4709129846).html
Autor:
Natassia Burkhalter-Martinez
Publikováno v:
Intertax. 47:55-65
The final reports of the OECD Base Erosion and Profit Splitting (BEPS) Project were published in October 2015. The OECD’s recommendations include an approach to address the risks of base erosion and profit shifting caused by the deduction of intere
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::022dcd094c8884521bbd4934e892ce5a
https://doi.org/10.54648/taxi2019004
https://doi.org/10.54648/taxi2019004