The Resource Interest deductibility : the implementation of BEPS Action 4

Interest deductibility : the implementation of BEPS Action 4

Label
Interest deductibility : the implementation of BEPS Action 4
Title
Interest deductibility : the implementation of BEPS Action 4
Title variation
IFA cahiers 2019
Creator
Subject
Language
eng
Summary
For multinational businesses, one of the most controversial reports from the OECD BEPS project focused on limiting base erosion involving interest deductions and other financial payments. The report's departure from the arm's-length standard and adoption of mechanical approaches to limiting interest deductions aroused a great deal of concern. On the other hand, it was widely recognised that interest deductions offered the most straightforward option for those seeking to achieve base erosion and profit shifting. Although the OECD report characterised its recommendations as a best-practice approach rather than a minimum standard, there was an expressed expectation that domestic rules regarding interest limitations would "converge through the implementation of the agreed common approaches." Recognising that domestic law continues to evolve, Subject 1 of the 2019 Cahiers analysed 40 branch reports and aimed to determine whether this convergence expectation has borne out to date
http://library.link/vocab/creatorName
  • Gadwood, J.R
  • Morton, P.V
  • Zalasiński, A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 104 A
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • MNE
  • interest
  • interest deduction
  • fixed ratio rule
  • group ratio rule
  • BEPS Project (OECD)
Label
Interest deductibility : the implementation of BEPS Action 4
Instantiates
Publication
Contents
  • General report Subject 1 : interest deductibility : the implementation of BEPS Action 4
  • Gadwoord, J.R.
  • Morton, P.V.
  • ; p. 11-44
  • EU report Subject 1 : interest deductibility : the implementation of BEPS Action 4
  • Zalasiński, A.
  • ; p. 47-62
Extent
761 p.
Label
Interest deductibility : the implementation of BEPS Action 4
Publication
Contents
  • General report Subject 1 : interest deductibility : the implementation of BEPS Action 4
  • Gadwoord, J.R.
  • Morton, P.V.
  • ; p. 11-44
  • EU report Subject 1 : interest deductibility : the implementation of BEPS Action 4
  • Zalasiński, A.
  • ; p. 47-62
Extent
761 p.

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      52.3736660 4.9336932
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