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Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update

Paperback

EconomicsInvesting & Finance

ISBN10: 9264268324
ISBN13: 9789264268326
Publisher: OECD
Published: Feb 2 2017
Pages: 212
Weight: 1.08
Height: 0.45 Width: 8.25 Depth: 11.00
Language: English
The 2015 Report on BEPS Action 4 established a common approach which directly links an entity's net interest deductions to its level of economic activity, based on taxable EBITDA. Further work on two aspects of the common approach was completed in 2016 and this is included in this update.

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