14 April 2014
Report from Laura Ambagtsheer-Pakarinen, IBFD Senior Research Associate

On 11 April 2014, the tax administration published its official guidance (No. A206/200/2013) (the Guidance) regarding the general limitation on deductibility of interest expenses, which came into effect from tax year 2014. The Guidance elaborates on the rules as enacted and gives various examples on circ…