比利时、意大利、列支敦士登、拉脱维亚、塞浦路斯等国的税法允许纳税人如同对借款的处理一般,在税前扣除根据股东权益计提的虚拟利息支出。本文以巴西税法中的净权益利息为例,简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。 Tax laws in Belgium, Italy, Liechtenstein, Latvia, Cyprus and other countries allow taxpayers to deduct, before tax, the deduction of virtual interest expense under shareholders’ equity as they do with borrowings. Taking the interest of net interest in Brazilian tax law as an example, this article briefly reviews its relevant provisions in Brazilian tax law and the income tax definition in other countries (such as Germany, Spain and the United States).