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
Resource Information
The item Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
- Extent
- 115 p.
- Isbn
- 9789264241176
- Isbn Type
- (pdf)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Limiting-base-erosion-involving-interest/njdsNS200PM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Limiting-base-erosion-involving-interest/njdsNS200PM/">Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Limiting-base-erosion-involving-interest/njdsNS200PM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Limiting-base-erosion-involving-interest/njdsNS200PM/">Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2015 final report</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
