Dictionnaire français - anglais

Notez que la déduction pour investissement ordinaire est incompatible avec la déduction pour capital à risque (à savoir la déduction d'intérêts notionnels).

It should be noted that the standard investment deduction cannot be combined with the deduction for risk capital, (i.e. the notional interest deduction).

général - CCMatrix (Wikipedia + CommonCrawl)
Trend in the financial structure and results of firms in 2006... The most recent reform, which introduced a notional interest deduction from the 2007 tax year onwards, has had a structural impact on the financial behavior of corporations....
général - core.ac.uk - PDF: www.nbb.be
Capital structure and taxes: what happens when you (also) subsidize equity?... To identify the effect of taxes, we exploit the introduction of a novel tax provision (the notional interest deduction, or NID) as an arguably exogenous source of variation to the cost of using equity financing....
Belgium: inward fdi and its policy context... Despite an overall drop in competitiveness of Belgian industry, the introduction of a new and innovative incentive, the notional interest deduction scheme, to lower corporate income tax for all firms in 2005 has led to an increase of inflows of equity capital from 2006 onward, although the financial...

Synonymes et termes associés français

Exemples français - anglais

Traductions en contexte français - anglais

déduction d'intérêts notionnels (permettant aux entreprises de déduire de leurs revenus imposables un intérêt fictif calculé sur la base de leurs capitaux propres);

deduction of notional interests (enabling companies to deduct from their taxable income a fictitious interest calculated on the basis of their shareholders’ equity),

général - CCMatrix (Wikipedia + CommonCrawl)


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