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Deductabilidad De Los Intereses Y Otros Gastos Financieros En La Determinación De La Renta


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Resumen del Libro

This edition of the IFA Cahiers concerns the degree to which interest and similar financing charges may be used for deductibility purposes.In computing income tax the question arises which expenses may be deducted from our income. In principle, the distinction between income earning expenses and expenses incurred for personal consumption is important. In a balanced income tax system the first are deductible while the latter are not. Interest plays an important role as an example of a financing charge which is often deductible.In this sense, much depends on the way interest is defined as well as each countrys specific tax system. In the Netherlands, for example, interest may always be deducted even when it is used to finance personal consumption.Besides a general report discussing the central theme, national reports from a great number of countries have been included: Brazil, China, Mexico, Hong Kong, Netherlands, USA, South Africa and Switzerland, among others.


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