Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report
OCDEThe mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The recommended approach ensures that an entitys net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). This approach includes three parts : a fixed ratio rule based on a benchmark net interest/EBITDA ratio
limiting base erosion involving interest deductions and other financial from aa 1 Base Erosion and Profit Shifting: Notes on Implementation ...
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Notes actuelles
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 4. Beyond securing revenues by realigning taxation with economic
On 5 October 2015, the OECD issued its final report on base erosion and profit shifting (BEPS) Action 4 — Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (Paper). This article considers the main issues, recommendations and options for taxation reform raised in the Paper, the current Australian rules, and the potential impact of the Paper in Australia. Limiting Base Erosion Involving Interest Deductions …
View Action 4 - 2015 Final Report.pdf from AA 1OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments ACTION 4: 2015 Final
INTEREST DEDUCTIONS AND OTHER FINANCIAL PAYMENTS This report is based on the OECD’s report on Action 11 that seeks to limit base erosion via interest deductions and other financial payments. Due to the mobility and fungibility of money, multinational groups are able to achievable tax results by adjusting the amount of debt in a group entity. Financing a company with debt, at a commercial Amazon.fr - Oecd/G20 Base Erosion and Profit Shifting ...
05/10/2015 · Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report OECD/G20 Base Erosion and Profit Shifting Project Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond … OECD/G20 Base Erosion and Profit Shifting Limiting Base ...