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 contribution | New developments regarding the deductibility of interest in corporate profit taxes |
|---|---|
| Original language | Dutch |
| Article number | NTFR 2019/2848 |
| Pages (from-to) | 1-4 |
| Number of pages | 4 |
| Journal | Nederlands Tijdschrift voor Fiscaal Recht |
| Volume | 20 |
| Issue number | 47 |
| Publication status | Published - 21-Nov-2019 |
Keywords
- Deductibility of interest for corporate tax purposes