股权资本利息税前扣除与定性——以巴西净权益利息为例

Tax Deductibility of Equity Capital Interest and Its Income Classification:The Case of Net Equity Interest in Brazil

比利时、意大利、列支敦士登、拉脱维亚、塞浦路斯等国的税法允许纳税人如同对借款的处理一般,在税前扣除根据股东权益计提的虚拟利息支出。本文以巴西税法中的净权益利息为例,简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。

In accordance with the tax laws in Belgium, Italy, Liechtenstein, Latvia and Cyprus, taxpayers are allowed to deduct the notional interests on their shareholders＇ equity for tax purposes. In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries （e.g. Germany, Span and US）.