The optimal taxation of interest income: a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
Leuven
Leuven Univ. Press
1995
|
| Schriftenreihe: | Leuven law series
4 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 81 S. |
| ISBN: | 906186691X |
Internformat
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| 245 | 1 | 0 | |a The optimal taxation of interest income |b a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States |c Jacqueline C. Hess-Ingrassia |
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Datensatz im Suchindex
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|---|---|
| adam_text | TABLE OF CONTENTS
1. INTRODUCTION 9
2. WHAT IS INTEREST INCOME? 10
2.1 Debt vs. Equity 10
2.2 Thin Capitalization Rules 12
2.2.1. Germany 13
2.2.2. Netherlands 14
2.2.3. Switzerland 14
2.2.4. United States 15
3. THE EFFECTS ON INDIVIDUALS OF THE TAXATION OF 16
INTEREST INCOME UNDER THE GERMAN,
NETHERLANDS, SWISS AND US TAX SYSTEMS
3.1. Germany 16
3.1.1. Interest Taxation of Resident Individuals
3.1.2. Interest Taxation of Non-resident Individuals 17
3.2. Netherlands 17
3.2.1. Interest Taxation of Resident Individuals 18
3.2.2. Interest Taxation of Non-resident Individuals 19
3.3. Switzerland 19
3.3.1. Interest Taxation of Resident Individuals 20
3.3.2. Interest Taxation of Non-resident Individuals 21
3.4. United States . 21
3.4.1. Taxation of Nationals and Resident Aliens 23
3.4.2. Interest Taxation of Non-resident Aliens 23
3.5. Comparative Analysis 24
4. THE EFFECTS ON COMPANIES OF THE TAXATION OF 27
INTEREST INCOME IN THE RESPECTIVE COUNTRIES
4.1. Germany 27
4.1.1. Interest Taxation of Resident Companies 27
4.1.2. Interest Taxation of Non-resident Companies 29
4.2. Netherlands 29
4.2.1. Interest Taxation of Resident Companies 30
4.2.2. Interest Taxation of Non-resident Companies 32
4.3. Switzerland 32
4.3.1. Interest Taxation of Resident Companies 32
4.3.2. Interest Taxation of Non-resident Companies 34
4.4. United States 34
4.4.1. Interest Taxation of Resident Companies 35
4.4.2. Interest Taxation of Non-resident Companies 36
4.5. Comparative Analysis 37
4.5.1. Interest Taxation of Resident Companies 37
5
4.5.2. Interest Taxation of Non-resident Companies 38
5. HOW LIMITATION OF BENEFITS PROVISIONS 40
DETERMINE WHO CAN BENEFIT FROM REDUCED
INTEREST TAXATION UNDER THE TAX TREATIES
5.1. United States 40
5.2. Germany 41
5.3. Netherlands 43
5.4. Switzerland 45
5.5. Comparative Analysis 46
6. THE OPTIMAL TAXATION OF INTEREST INCOME IN 48
EUROPE AND THE US
6.1. The Economic Criteria 48
6.1.1. Reasons for Focusing on Neutrality 48
6.1.2. How Absolute Neutrality can Theoretically be 49
Achieved
6.1.3. Neutrality in Relationship to Simplicity, Efficiency 50
and Equity
6.1.4. Neutrality in the International Context 51
6.2. Proposals for the Equal Treatment of Interest and Dividend 51
Income under Three Prototype Tax Systems
6.2.1. The Basic Tax Structures: Classical, Imputation and 51
Split-rate
6.2.1.1. The Classical Tax System 51
6.2.1.2. Imputation Tax Systems 52
6.2.1.3. Split-rate Tax Systems 52
6.2.2. Proposals for Giving Debt and Equity Equal Treatment 53
6.2.2.1. Dividend Deductibility 53
6.2.2.2. The Allowance for Corporate Equity 55
( ACE ) System
6.2.2.3. The Denial of Interest Deductibility 56
6.2.2.4. Bondholder Imputation Systems 56
6.2.2.5. Exemption of Shareholders from Tax on 57
Dividends
6.2.2.6. Exemption of Corporations from Tax on 57
Dividends
6.2.2.7. Corporate Tax Levy Before Deduction of 58
Interest and/or Dividends with no Tax on
Shareholder Level
6.2.3. Interest vs. Dividend Treatment in Germany, the 58
Netherlands, Switzerland and the US: Some
Suggestions for the Future
6.2.3.1. Germany 58
6.2.3.2. Netherlands 59
6.2.3.3. Switzerland 61
6
6.2.3.4. United States 62
6.3. Taxation of Interest Income within the EU 64
6.3.1. The Present Status 64
6.3.2. The Proposed for a Council Directive on the 65
Elimination of Interest Withholding
6.3.3. The Ruding Committee Report 65
6.3.3.1. The Study 65
6.3.3.2. The Proposals 67
7. CONCLUSION 69
8. TABLES 70
8.1. %age Domestic Withholding Tax 70
8.2. Taxation of Income Received by Resident Individuals 71
8.3. Taxation of Interest Received from Foreign Sources by 72
Residents
8.4. Taxation of Interest Received by Non-residents 73
8.5. Effect of Tax Treaties on Interest Income Attributable to a PE 74
8.6. Taxation of Resident Companies 74
8.7. Interest Taxation of Non-resident Companies 75
8.8. Interest Deductibility within the EU 76
8.9. Personal Income Tax within the EU 77
9. BIBLIOGRAPHY 79
7
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| geographic_facet | Niederlande Deutschland USA Schweiz |
| id | DE-604.BV026164952 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:06:24Z |
| institution | BVB |
| isbn | 906186691X |
| language | Undetermined |
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| physical | 81 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Leuven Univ. Press |
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| series | Leuven law series |
| series2 | Leuven law series |
| spelling | Hess-Ingrassia, Jacqueline C. Verfasser aut The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States Jacqueline C. Hess-Ingrassia Leuven Leuven Univ. Press 1995 81 S. txt rdacontent n rdamedia nc rdacarrier Leuven law series 4 Steuer (DE-588)4057399-0 gnd rswk-swf Zins (DE-588)4067845-3 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Schweiz (DE-588)4053881-3 gnd rswk-swf Deutschland (DE-588)4011882-4 g Zins (DE-588)4067845-3 s Steuer (DE-588)4057399-0 s Schweiz (DE-588)4053881-3 g Niederlande (DE-588)4042203-3 g USA (DE-588)4078704-7 g DE-188 Leuven law series 4 (DE-604)BV012442726 4 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021751008&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hess-Ingrassia, Jacqueline C. The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States Leuven law series Steuer (DE-588)4057399-0 gnd Zins (DE-588)4067845-3 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4067845-3 (DE-588)4042203-3 (DE-588)4011882-4 (DE-588)4078704-7 (DE-588)4053881-3 |
| title | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States |
| title_auth | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States |
| title_exact_search | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States |
| title_full | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States Jacqueline C. Hess-Ingrassia |
| title_fullStr | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States Jacqueline C. Hess-Ingrassia |
| title_full_unstemmed | The optimal taxation of interest income a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States Jacqueline C. Hess-Ingrassia |
| title_short | The optimal taxation of interest income |
| title_sort | the optimal taxation of interest income a comparative view of interest taxation in germany the netherlands switzerland and the united states |
| title_sub | a comparative view of interest taxation in Germany, the Netherlands, Switzerland and the United States |
| topic | Steuer (DE-588)4057399-0 gnd Zins (DE-588)4067845-3 gnd |
| topic_facet | Steuer Zins Niederlande Deutschland USA Schweiz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021751008&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012442726 |
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