Sadiq, Kerrie
Rethinking the interest deduction rules in light of the Chevron Australia case / Karrie Sadiq .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Based on the case of Chevron Australia (2017), this article argues that excessive debt loading and the transfer mispricing of financial transactions could be addressed by a limited formulary apportionment rule for debt deductions. The article also offers insights into the likely implications of the global adoption of such a model.
PRECIOS DE TRANSFERENCIA
INTERES
IMPUESTOS
DEDUCCIONES
AUSTRALIA
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 545-553
Rethinking the interest deduction rules in light of the Chevron Australia case / Karrie Sadiq .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Based on the case of Chevron Australia (2017), this article argues that excessive debt loading and the transfer mispricing of financial transactions could be addressed by a limited formulary apportionment rule for debt deductions. The article also offers insights into the likely implications of the global adoption of such a model.
PRECIOS DE TRANSFERENCIA
INTERES
IMPUESTOS
DEDUCCIONES
AUSTRALIA
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 545-553