Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report.pdf

Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report

OCDE

The 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

Public discussion draft: BEPS Action 4 - Approaches to ... 3 28 July 2016 BEPS ACTION 4 - DISCUSSION DRAFT ON APPROACHES TO ADDRESS BEPS INVOLVING INTEREST IN THE BANKING AND INSURANCE SECTORS The report on Action 4, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, establishes a common approach to tackling BEPS involving interest, but highlights a number of

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Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report.pdf

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Notes actuelles

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Sofya Voigtuh

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

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Mattio Müllers

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 ...

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Noels Schulzen

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

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Jason Leghmann

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 …

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Jessica Kolhmann

FINAL PACKAGE OF MEASURES UNDER THE BASE EROSION AND ... Action 4: Limiting Base Erosion involving interest deductions and other financial payments 6. Action 5: Countering harmful tax practices 7. Action 6: Preventing the granting of treaty benefits in inappropriate circumstances 8. Action 7: Preventing the artificial avoidance of PE Status 9. Actions 8 to 10: Aligning Transfer Pricing Outcomes with Value Creation 10. Action 11: Measuring and