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Notional interest deduction - EY

Ernst & YoungAssurance |Tax |Transactions |AdvisoryAbout Ernst & YoungErnst & Young is a global leader inassurance, tax, transaction and advisoryservices. Worldwide, our 141,000 peopleare united by our shared values and anunwavering commitment to quality. Wemake a difference by helping our people,our clients and our wider communitiesachieve their more information, please Ernst & Young refers to the globalorganization of member firms of Ernst &Young Global Limited, each of which is aseparate legal entity. Ernst & Young Global Limited, a UKcompany limited by guarantee, does notprovide services to clients. 2011 Ernst & Young. All rights rights publication contains information in summary formand is therefore intended for general guidance only. It isnot intended to be a substitute for detailed research orthe exercise of professional judgment.

2 Notional interest deduction Notional interest deduction 3 Eligible income There is no restriction on the type of income against which …

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