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
EBF Comments on the OECD Discussion Draft on BEPS Action 4: ... work on interest deduction and other financial payments as part of the Base Erosion ... contributing constructively to the BEPS project, in the expectation that the final ... involving financial arrangements are addressed by Action 2 on hybrid ... limitation rule.
determine, calculate, pay and report their tax obligations to the tax authority ... Income Tax Law (IITL), as last amended by Law No. 36 of 2008, has an ... specific tax treaty (OECD, 2015e; Miller and Oats, 2016). Action 6 was ... 4.3 Action 4 – Limiting Base Erosion Involving Interest Deductions and Other Financial. Payments. 28 Jul 2016 ... The report on Action 4, Limiting Base Erosion Involving Interest ... As indicated in the final ... by G20 Finance Ministers at their meeting on 8 October 2015 in Lima, Peru ... Other Financial Payments (the Action 4 Report or the Report) ... BEPS involving excessive interest deductions is in general viewed as a ...
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
OECD iLibrary | Limiting Base Erosion Involving … 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 …
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 ...