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The Resource Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report

Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report

Label
Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report
Title
Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report
Subject
Language
eng
Summary
This report analyses several best practices and recommends an approach which directly addresses the risks outlined above. The recommended approach is based on a fixed ratio rule which limits an entity's net deductions for interest and payments economically equivalent to interest to a percentage of its earnings before interest, taxes, depreciation and amortisation (EBITDA). As a minimum this should apply to entities in multinational groups. To ensure that countries apply a fixed ratio that is low enough to tackle BEPS, while recognising that not all countries are in the same position, the recommended approach includes a corridor of possible ratios of between 10% and 30%. The report also includes factors which countries should take into account in setting their fixed ratio within this corridor. The approach can be supplemented by a worldwide group ratio rule which allows an entity to exceed this limit in certain circumstances
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD/G20 Base Erosion and Profit Shifting Project
Series volume
Action 4: 2015 final report
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • interest deduction
  • fixed ratio rule
  • group ratio rule
  • EBITDA
Label
Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report
Instantiates
Publication
Extent
115 p.
Isbn
9789264241176
Isbn Type
(pdf)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)
Label
Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report
Publication
Extent
115 p.
Isbn
9789264241176
Isbn Type
(pdf)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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