The Resource The future of UK interest deductibility and the patent box regime

The future of UK interest deductibility and the patent box regime

Label
The future of UK interest deductibility and the patent box regime
Title
The future of UK interest deductibility and the patent box regime
Creator
Subject
Language
eng
Summary
In light of OECD developments aimed at tackling base erosion and profit shifting (BEPS), the United Kingdom recently announced proposed changes to interest deductibility and patent box regimes. This article reviews the background to these proposed changes and examines the intended effect, with a focus on issues that are likely to be relevant or of interest to transfer pricing practitioners
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
  • Casley, A.J
  • Pybus, D
  • Vincent, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • interest deduction
  • patent box
  • harmful tax competition
Label
The future of UK interest deductibility and the patent box regime
Instantiates
Publication
Label
The future of UK interest deductibility and the patent box regime
Publication

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