BEPS Action 4 proposes to limit the deduction of interest for corporate income tax puposes. The EU has included the suggested limatation in the ATAD (the anti tax avoidance directive) that has to be implemented in Dutch corporate income tax. The article discusses possible issues with respect to the implementation of the directive.
|Translated title of the contribution||BEPS Action 4 and some consequences for the Dutch Corporate Income Tax|
|Article number||NTFR-B 2018/21|
|Number of pages||5|
|Publication status||Published - Jun-2018|
- BEPS Action 4
- Fiscale eenheid Vennootschapsbelasting