The tax treatment of interest for corporations continues to engage both tax academics and tax practitioners. In Tax Treatment of Interest for Corporations various aspects of this matter (interest deduction limitations, discriminatory treatment of equity versus debt, preferential tax regimes on group interest income and withholding tax on interest) are dealt with from different perspectives, including economics, tax policy, comparative law, and EU and international law.rn rnProminent practitioners and academics give their views on the tax treatment of interest.rn rnSubjects discussed are:rnThe debt/equity distinction in corporate taxation from a legal and economic perspectivernCBIT (comprehensive business income tax) versus ACE (allowance for corporate equity)rnThe concept of interest in tax treatiesrnThe notional interest deduction (Belgium)rnThin capitalization in BrazilrnEarnings stripping (Germany)rnInterest deduction in DenmarkrnWithholding tax on interest within the EU: gross or net?rnThin cap rules from an EU perspectivernEU State aid and the EU Code of Conduct combating harmful tax competitionrnACTL conference report on tax treatment of interest for corporationsrnTax Treatment of Interest for Corporations is a unique combination of academic and practical discussions of economic and policy issues, domestic legislation, EU law and tax treaty law.