Legal, tax and financial aspects of the tax deductions for notional interest, investments and patents
Authors: Bruno Colmant, Pascal Minne, Thierry Vanwelkenhuyzen
This book offers a survey of the three main tax deductions applying to corporation tax: the risk capital deduction (or notional interest deduction), investment deduction and patent-income deduction.
The work is especially designed to be succinct and modular, so as to take a direct approach to dealing with three facets of the deductions: their legal, tax and financial aspects.
The book is primarily aimed at tax and finance practitioners, offering as it does a broad, pragmatic perspective on the topic.
The book is also commended to third-year students in economics or management who want to sharpen their knowledge of this new area of taxation. The book is only available in French.
