NID

(redirected from Notional Interest Deduction)
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AcronymDefinition
NIDNetwork Interface Device
NIDNo I Don't
NIDNotional Interest Deduction (taxation)
NIDNamespace Identifier
NIDNotice of Intent to Develop (various locations)
NIDNational Intelligence Department (gaming)
NIDNext Identifier
NIDNetwork Interface Demarcation
NIDNetwork Interface Division
NIDNational Identity
NIDNetwork Information Database
NIDNational Intelligence Director
NIDNCVA (Naval Cryptologic Veterans Association) Internet Directory
NIDNorthern Illinois District (Lutheran schools)
NIDNew Iraqi Dinar
NIDNational Immunization Day (WHO)
NIDNote Id (Lotus Notes)
NIDNational Inventory of Dams
NIDNext ID
NIDNetwork Identification
NIDNo I Didn't
NIDNational Identity Card (various nations)
NIDNon-Invasive Detection
NIDNetwork Identifier
NIDNon Insulin Dependent
NIDNaval Intelligence Division
NIDNamibia Institute for Democracy (est. 1991)
NIDNeuronal Intestinal Dysplasia (condition)
NIDNode Identifier
NIDNational Intelligence Daily
NIDNational Institute of Design, India
NIDNew Interactive Display
NIDNational Intelligence Division (Stargate TV series)
NIDNetwork Intrusion Detector
NIDNever in Doubt
NIDNational Institute on Deafness
NIDNational Interest Determination
NIDNo It Didn't
NIDNormally and Independently Distributed (statistics)
NIDNot in Database
NIDNetwork Inward Dialing
NIDNormalized Information Distance
NIDNetwork Interface or Demarcation
NIDNaval Intelligence Database
NIDNational Infrastructure Database
NIDNaval Infantry Division
NIDNovel Integrated Desulphurization (air pollution control)
NIDNetwork Interface Division (Intel)
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References in periodicals archive ?
The research aim is to assess the impact of allowances for corporate equity (ACE), better known as the notional interest deduction (NID) (1) on the financial structure of Belgian small- and medium-sized enterprises (SMEs) in order to highlight the existence of fiscal advantage.
An example of such a regime is a notional interest deduction for equity in the residence country.
We also implement particular measures for SMEs like the increased percentage for notional interest deduction and the reduced tax rates.
This finding is mainly driven by the fact that Belgian companies are not allowed to apply the notional interest deduction under CCTB.
The effect of the notional interest deduction on the capital structure of Belgian SMEs, Environment and Planning C-Government and Policy 30(2): 228-247.
It's believed that its investor-friendly tax regime, such as its Notional Interest Deduction (NID), enacted in 2005, was a factor in the country's excellent performance, UNCTAD noted.
The Commission will also consider representations from the beneficiaries of the scheme concerning how long they will need to adapt to its cessation, provisional renewals of the scheme for centres whose approval expired and the new 2006 notional interest deduction' scheme.
roadshow--was the announcement of what is being promoted as "the Belgian Tax Deduction for Risk Capital," the notional interest deduction (see sidebar).
He views the current economic climate in Belgium as "very positive," particularly referring to the corporate taxation reforms and the new notional interest deduction. "If you finance one product with debt, you may deduct the interest you pay from your tax base.
Under the notional interest deduction, a new and innovative measure in international tax law, all companies subject to Belgian corporate tax will be able to deduct from their taxable income an amount equal to the interest they would have paid on their capital in the case of long-term debt financing.
Timing: The notional interest deduction will enter into force from assessment year 2007 (for companies that keep their books on a calendar-year basis, this means from Jan.
Companies would be liable to pay the fairness tax in case they pay dividends and do not pay corporate taxes (in cases, there is compensation for losses and or notional interest deductions).