Interest Limitation Rules in the EU

Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States.

This ILR Study has been conducted to provide a high-level overview of the implementation and differences in outcome of the intrest limitation rules in the various EU member states and Norway, Switzerland and the United States. The input for this ILR Study was provided by local tax experts throughout the WTS Global network dealing with ILR issues and therefore familiar with both theoretical and practical aspects.

Please click the image below to access the full study.