Limitarea deductibilităţii costurilor excedentare ale îndatorării

Asist. cercet. dr. Natalia ŞVIDCHI

Facultatea de Drept, Universitatea de Vest din Timişoara

ABSTRACT

Interest expenses and the costs economically equivalent to interest have challenged for a long time the international tax environment to find a solution with the purpose to eliminate or, at the very least, to limit the related abusive tax practices. With the objective of establishing a consistent rule within the international tax framework, in 2015, O.E.C.D. adopted Action 4 as part of the B.E.P.S. Project, which recommendations were taken over by the provisions of art. 4 of Directive 2016/1164/EU, transposed by the EU Member States into national legislation. This article reviews the three instruments outlining the rule on limiting the deductibility of exceeding borrowing costs, highlighting some of the literature’s concerns regarding their compatibility with their objective, but also with lex superior.

Keywords: exceeding...