The Liechtenstein rules on notional interest deduction breach the EEA rules on freedom of establishement and free movement of capital.
That is the conclusion of a reasoned opinion delivered by the EFTA Surveillance Authority. The Liechtenstein rules provide that a notional interest deduction is granted for Liechtenstein real estate and permanent establishments, while no such deduction is granted for net assets in real estate and permanent establishments in other EEA States. 
Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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