FINANCE|taxation · SCIENCE|humanities|social sciences|economics
- acmhainn úis Reference Comhairle-GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Zinsabzugspotenzial
- de
- Definition Nettozinsbetrag, den ein Unternehmen von seinen steuerpflichtigen Einkünften abziehen darf Reference Council-DE nach Council.EN
- Comment "XREF: Zinsschranke IATE:3568385 BEPS IATE:3549291 Zinsaufwand IATE:1239675"
- interest capacity | unused interest capacity
- en
- Definition amount of net interest expense which may be deducted by an entity from its taxable income Reference "Council-EN, based on OECD, 'Limiting base erosion involving interest deductions and other payments, Action 4 - 2015 final report', 5.10.2015, p. 68, [22.3.2019]"
- Comment "Unused interest capacity is the amount by which an entity’s net interest expense is below the maximum deductible amount permitted under the fixed ratio rule set out in the OECD's report on BEPS Action Plan 4. 1 See also: - interest limitation [ 3568385 ] - base erosion and profit shifting (BEPS) [ 3549291 ] - interest expense [ 1239675 ] 1 Council-EN, based on OECD, 'Limiting base erosion involving interest deductions and other payments, Action 4 - 2015 final report', 5.10.2015, p. 68 [22.3.2019]"
- capacité à déduire des intérêts
- fr
- Definition capacité d’une entité de déduire des charges d’intérêts nettes de son revenu imposable Reference "Conseil-FR, d'après l'OCDE (2015), Limiter l’érosion de la base d’imposition faisant intervenir les déductions d’intérêts et d’autres frais financiers, Action 4 - 2015 Rapport final, Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices, éd. OCDE, Paris, point 160, http://dx.doi.org/10.1787/9789264250154-fr [26.5.2016]"
- Comment "Voir également charge d’intérêt [ IATE:1239675 ]."