The Resource Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense

Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense

Label
Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
Title
Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
Creator
Subject
Language
eng
Summary
This article reflects on the failure of the OECD to prevent multinational companies' interest deductions from exceeding their net third-party interest expense ("real" interest expense). It examines the justifications for the objective, and evaluates the policy options that could help to achieve it, including a group-wide allocation of real interest expense, imposition of a debt cap rule, and preventing deductions for intra-group interest expenses
Citation source
In: British tax review. - London. - (2018), no. 5 ; p. 589-605
http://library.link/vocab/creatorName
Ting, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • MNE
  • interest deduction
  • tax policy
  • debt capital
  • intra-group financing
  • tax avoidance
Label
Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
Instantiates
Publication
Label
Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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