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

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