التفاصيل البيبلوغرافية
| العنوان: |
Interest deductibility: Implementation of BEPS action 4 in Spain |
| المؤلفون: |
Cencerrado Millán, Emilio, Gil García, Elizabeth |
| المساهمون: |
Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras, Derecho Financiero y Tributario |
| بيانات النشر: |
International Fiscal Association |
| سنة النشر: |
2019 |
| المجموعة: |
RUA - Repositorio Institucional de la Universidad de Alicante |
| مصطلحات موضوعية: |
BEPS Action 4 report, Interest deductibility, Corporate tax, Anti-Tax Avoidance Directive, Derecho Financiero y Tributario |
| الوصف: |
PART ONE: GENERAL RULES REGARDING INTEREST DEDUCTIBILITY. 1.1. Definition of “interest”. 1.2. Interest deductibility. PART TWO: LIMITATIONS ON INTEREST DEDUCTIBILITY BEFORE THE BEPS ACTION 4 REPORT. 2.1. General overview. 2.2. Limitations that re-characterize interest as a non-deductible distribution. 2.3. Limitations that disallow interest deductions without any re-characterization. PART THREE: IMPLEMENTATION OF THE PROPOSALS IN THE BEPS ACTION 4 REPORT. 3.1. General overview. 3.2. Implementation of BEPS Action 4 report. 3.2.1. The scope of application of the general limitation rule. 3.2.2. Delimitation of net interest expenses. 3.2.3. Calculation of the 30% ceiling of the entity’s operating profit. 3.2.4. De minimis threshold and the unused interest capacity. 3.2.5. The excess of the benchmark fixed ratio. 3.2.6. Additional limit for the indebtedness in regard of the acquisition of shareholding. 3.2.7. Application of the general limitation rule to consolidated tax groups. 3.2.8. Non-application of the general limitation rule. 3.2.9. Special anti-avoidance rules on the deductibility of interest expense. 3.2.9.1. Special rule on the intra-group financing. 3.2.9.2. Special rule on hybrid mismatch arrangements. 3.2.9.3. Special rule on expenses on services related to tax havens. 3.3. No implementation of BEPS Action 4 report. 3.4. European Union implementation. PART FOUR: CROSS-BORDER CONSEQUENCES. 4.1. Domestic rules addressing foreign interest-limitation rules. 4.2. Mutual agreement and other mechanisms for avoiding double taxation. 4.2.1. Before the BEPS Action 4 report. 4.2.2. After the BEPS Action 4 report. ; The report has been elaborated in the frame of the publicly funded project: DER2015-64816-P MINECO/FEDER. |
| نوع الوثيقة: |
article in journal/newspaper |
| اللغة: |
English |
| تدمد: |
0168-0455 |
| العلاقة: |
info:eu-repo/grantAgreement/MINECO//DER2015-64816-P; Cahiers de droit fiscal international. 2019, 104. A: Interest deductibility: the implementation of BEPS Action 4: 633-652; http://hdl.handle.net/10045/110155Test |
| الإتاحة: |
http://hdl.handle.net/10045/110155Test |
| حقوق: |
IFA © 2019 ; info:eu-repo/semantics/restrictedAccess |
| رقم الانضمام: |
edsbas.BA2D8DAA |
| قاعدة البيانات: |
BASE |
