DEBT FINANCING COSTS FROM THE TAX LAW PERSPECTIVE: LEGACY TREATMENT VS. RECENT DEVELOPMENTS

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10467485" target="_blank" >RIV/00216208:11220/23:10467485 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=xJW2WP7p5-" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=xJW2WP7p5-</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
DEBT FINANCING COSTS FROM THE TAX LAW PERSPECTIVE: LEGACY TREATMENT VS. RECENT DEVELOPMENTS
Original language description
The paper explores the development of tax rules governing debt financing cost and analyses factors that have led to a rapid shift away from legacy treatments based on very general and somewhat soft limitations on tax deductions of excessive debt in recent years. The new concepts of excessive financing costs, hybrid instrument mismatches, minimum effective tax, misuse of shell entities, and debt-equity bias reduction are examined on the background of legacy concepts like thin capitalisation and transfer pricing.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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