BEPS Action 4 and some consequences for the Dutch Corporate Income Tax

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Abstract

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 contributionBEPS Action 4 and some consequences for the Dutch Corporate Income Tax
Original languageDutch
Article numberNTFR-B 2018/21
Pages (from-to)1-5
Number of pages5
JournalNTFR Beschouwingen
Volume2018
Issue number6
Publication statusPublished - Jun-2018

Keywords

  • Renteaftrekbeperking
  • BEPS Action 4
  • Fiscale eenheid Vennootschapsbelasting
  • Vennootschapsbelasting
  • ATAD

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