Rethinking the interest deduction rules in light of the Chevron Australia case Karrie Sadiq
By: Sadiq, Kerrie.
Material type: ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA | INTERES | IMPUESTOS | DEDUCCIONES | AUSTRALIAOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 9, September 2018, p. 545-553Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/9-5 (Browse shelf) | Available | BIT/2018/9-5 |
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.
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