Contributors PART I The Interest Limitation Rule in the ATAD: Targeting Base Erosion CHAPTER 1 Group Debt Funding and Base Erosion: An Introduction Peter Essers CHAPTER 2 The Preference of Debt over Equity for Tax Purposes Jakob Bundgaard & Michael Tell CHAPTER 3 The Interest Limitation Rule in the ATAD Mario Grandinetti CHAPTER 4 ATAD Interest Expenses Exclusion Clauses Alessandro Vicini Ronchetti CHAPTER 5 Interest Limitation Rule and EU Law Gianluigi Bizioli PART II The Interest Limitation Rule in the ATAD: Issues of Implementation CHAPTER 6 Germany Daniel Reich CHAPTER 7 Italy Giuseppe Vanz CHAPTER 8 Spain Andrés Báez Moreno & Aitor Navarro Ibarrola CHAPTER 9 The Netherlands Harm van den Broek CHAPTER 10 Comparative Survey Marco Barassi PART III The Interest Limitation Rule in the ATAD: BEPS and CCTB CHAPTER 11 The EU ATAD Interest Limitation Rule, BEPS and CCTB: The EU ATAD Rule and BEPS Action 4 F. Alfredo Garcia Prats CHAPTER 12 The ATAD and the CCTB Werner Haslehner CHAPTER 13 The Interplay Between Interest Limitation Rules and Anti-hybrid Rules: Inverting the Paradigm Leopoldo Parada CHAPTER 14 Some Reflections on Interest Limitation Rules and Financial Institutions Federica Pitrone CHAPTER 15 Conclusions Giuseppe Melis

Corporate Taxation, Group Debt Funding and Base Erosion. New Perspectives on the EU Anti-Tax Avoidance Directive

Mario Grandinetti;Leopoldo Parada;Giuseppe Vanz;Alessandro Vicini Ronchetti
2020-01-01

Abstract

Contributors PART I The Interest Limitation Rule in the ATAD: Targeting Base Erosion CHAPTER 1 Group Debt Funding and Base Erosion: An Introduction Peter Essers CHAPTER 2 The Preference of Debt over Equity for Tax Purposes Jakob Bundgaard & Michael Tell CHAPTER 3 The Interest Limitation Rule in the ATAD Mario Grandinetti CHAPTER 4 ATAD Interest Expenses Exclusion Clauses Alessandro Vicini Ronchetti CHAPTER 5 Interest Limitation Rule and EU Law Gianluigi Bizioli PART II The Interest Limitation Rule in the ATAD: Issues of Implementation CHAPTER 6 Germany Daniel Reich CHAPTER 7 Italy Giuseppe Vanz CHAPTER 8 Spain Andrés Báez Moreno & Aitor Navarro Ibarrola CHAPTER 9 The Netherlands Harm van den Broek CHAPTER 10 Comparative Survey Marco Barassi PART III The Interest Limitation Rule in the ATAD: BEPS and CCTB CHAPTER 11 The EU ATAD Interest Limitation Rule, BEPS and CCTB: The EU ATAD Rule and BEPS Action 4 F. Alfredo Garcia Prats CHAPTER 12 The ATAD and the CCTB Werner Haslehner CHAPTER 13 The Interplay Between Interest Limitation Rules and Anti-hybrid Rules: Inverting the Paradigm Leopoldo Parada CHAPTER 14 Some Reflections on Interest Limitation Rules and Financial Institutions Federica Pitrone CHAPTER 15 Conclusions Giuseppe Melis
2020
Kluwer Law International B.V.
67
1
280
9789403511702
EU Anti-Tax Avoidance Directive, ATAD, Implementation, Italy, Corporate Taxation, Group Debt Funding, Base Erosion, Interest Limitation Rule
Gianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz, Alessandro Vicini Ronchetti,
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2318/1735936
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