Debt buy-back

Disallowance of deductions

Identification of the tax-interest amounts

Interest restriction return

No return, or non-compliant return

Disallowed tax-interest expense amounts carried forward

Employer asset-backed pension contribution


Interest restriction returns

Loan relationship accounting at fair value

Public infrastructure exemption

Reactivation of deductions

Reactivation of interest

Set-off of disallowances and reactivations

Subject to interest restrictions,meaning

Total disallowed amount, meaning