- Interest deduction and the CCCTB: a walk in the park for tax advisors?
- Volume | Issue number
- 41 | 11
- Pages (from-to)
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
In this article, the author critically evaluates the interest deduction limitations included in the original proposal for a CCCTB Directive. The directive proposal is first briefly discussed, after which the interest deduction limitations are discussed in more detail. The author's conclusion is that the interest deduction limitations appear to lack effect. She presents her own proposal for - what she regards are - more effective interest deduction limitations that will allow the interest deduction to be properly managed.
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