Interest Deduction in the Netherlands: Tax Aspects of the Different Interest Deduction Limitation Rules - Intertax View Interest Deduction in the Netherlands: Tax Aspects of the Different Interest Deduction Limitation Rules by - Intertax Interest Deduction in the Netherlands: Tax Aspects of the Different Interest Deduction Limitation Rules 45 4
The difference in taxation of equity and debt capital encourages to finance with debt capital. In order to prevent the erosion of the Dutch corporate income tax base, the Netherlands has a number of interest deduction limitation rules. In this article the most important interest deduction limitation rules are discussed.
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