Italian translation: limite alla deducibilità degli interessi
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
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).