Editors
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
Index
