The Resource Risk-taking by multinational finance entities and interest deductibility

Risk-taking by multinational finance entities and interest deductibility

Label
Risk-taking by multinational finance entities and interest deductibility
Title
Risk-taking by multinational finance entities and interest deductibility
Creator
Subject
Language
eng
Summary
The OECD/G20 base erosion and profit shifting (BEPS) project examines the financing structures of multinational entities (MNEs) in the final reports on Actions 4 and 8-10. The authors discuss risk taking (BEPS Actions 8-10), and limits to interest deductibility (BEPS Action 4)
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 4 ; 9 p
http://library.link/vocab/creatorName
  • Vögele, J-B
  • Haller, T. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MNE
  • finance company
  • risk
  • substance requirements
  • interest deduction
  • control
  • BEPS Project (OECD)
  • State aid
  • ATAD
Label
Risk-taking by multinational finance entities and interest deductibility
Instantiates
Publication
Label
Risk-taking by multinational finance entities and interest deductibility
Publication

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