OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS

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  • OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS Book Detail

  • Author : OECD
  • Release Date : 2016-12-22
  • Publisher : OECD Publishing
  • Genre :
  • Pages : 212
  • ISBN 13 : 9264268332
  • File Size : 42,42 MB

OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS by OECD PDF Summary

Book Description: 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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Profit Shifting and Tax Base Erosion

Profit Shifting and Tax Base Erosion

File Size : 35,35 MB
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This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Fi