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
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 212 |
| Release | : 2016-12-22 |
| ISBN-10 | : 9789264268333 |
| ISBN-13 | : 9264268332 |
| Rating | : 4/5 (332 Downloads) |
Book Synopsis 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
Download or read book 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 written by OECD and published by OECD Publishing. This book was released on 2016-12-22 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
