New developments regarding the deductibility of interest in corporate profit taxes

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Abstract

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 contributionNew developments regarding the deductibility of interest in corporate profit taxes
Original languageDutch
Article numberNTFR 2019/2848
Pages (from-to)1-4
Number of pages4
JournalNederlands Tijdschrift voor Fiscaal Recht
Volume20
Issue number47
Publication statusPublished - 21-Nov-2019

Keywords

  • Deductibility of interest for corporate tax purposes

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