Burnett, Chloe
Interest deductibility implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the future of transfer pricing of intra-group finance Electrónico / Chloe Burnett .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article considers multinational enterprises’ capacity to deduct interest expenses in light of the implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the OECD’s current work on transfer pricing of financial transactions. It concludes that there has been a “step change” in moving away from a traditional “arm’s length” approach, and makes predictions about the tax planning responses to existing and upcoming interest limitation rules, and possible counter-responses.
EMPRESAS MULTINACIONALES
INTERES
DEDUCCIONES
IMPUESTOS
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019
Interest deductibility implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the future of transfer pricing of intra-group finance Electrónico / Chloe Burnett .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article considers multinational enterprises’ capacity to deduct interest expenses in light of the implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the OECD’s current work on transfer pricing of financial transactions. It concludes that there has been a “step change” in moving away from a traditional “arm’s length” approach, and makes predictions about the tax planning responses to existing and upcoming interest limitation rules, and possible counter-responses.
EMPRESAS MULTINACIONALES
INTERES
DEDUCCIONES
IMPUESTOS
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019