The Impact of IFRS 16 on the Application of the Earnings Stripping Rule for Dutch Tax Purposes

As of 1 January 2019, enterprises reporting under the International Financial Reporting Standards should have adopted the new lease accounting standard IFRS 16. As of the same date, Member States of the European Union should have implemented the Anti-Tax Avoidance Directive I. This article will analyse the possible impact of IFRS 16 on the deductible interest of a taxpayer under the earnings stripping rule.