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interest barrier rule

Italian translation: limite alla deducibilità degli interessi

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:interest barrier rule
Italian translation:limite alla deducibilità degli interessi
Entered by: Barbara Biaggi
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14:40 Sep 24, 2007
English to Italian translations [PRO]
Bus/Financial - Finance (general) / claims collection
English term or phrase: interest barrier rule
According to the Business Tax Reform 2008 the current thin capitalization regime will be abolished. Instead, an interest barrier rule will be introduced according to which the net interest expense deduction per annum (i.e. the difference between interest income and interest paid) is limited to 30 % of the taxable income before interest, taxes and particular depreciations and amortizations as defined in the new law (tax EBITDA).

Grazie
Barbara Biaggi
Italy
Local time: 17:12
limite alla deducibilità degli interessi
Explanation:
.
Selected response from:

favaro
Local time: 17:12
Grading comment
Grazie
4 KudoZ points were awarded for this answer

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Summary of answers provided
3limite alla deducibilità degli interessi
favaro


  

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17 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
limite alla deducibilità degli interessi


Explanation:
.

favaro
Local time: 17:12
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 108
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Grazie
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Sep 24, 2007:
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