The article relates to some international developments with regard to the deductibility of interest for profit taxes. Discussed is the relationship between ATAD 1 and 2 and Pilar 2 of the Inclusive Framework on BEPS.
|Translated title of the contribution||New developments regarding the deductibility of interest in corporate profit taxes|
|Article number||NTFR 2019/2848|
|Number of pages||4|
|Journal||Nederlands Tijdschrift voor Fiscaal Recht|
|Publication status||Published - 21-Nov-2019|
- Deductibility of interest for corporate tax purposes