The Resource The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia

The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia

Label
The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia
Title
The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia
Creator
Subject
Language
eng
Summary
This article examines the potential effect of Action 4 of the OECD Base Erosion and Profit Shifting (BEPS) Initiative regarding excessive interest deductions on multinational groups in seven Asian jurisdictions. The authors find that in almost all jurisdictions, companies in the manufacturing sector would be affected the most by the rules
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 1 ; p. 2-19
http://library.link/vocab/creatorName
  • Dong, Y
  • Kaur, B
Geographic coverage
  • Asia
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • interest deduction
  • thin capitalization
  • earnings stripping
  • manufacturing industry
Label
The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia
Instantiates
Publication
Label
The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia
Publication

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