Rethinking the interest deduction rules in light of the Chevron Australia case Karrie Sadiq
By: Sadiq, Kerrie
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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 |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/9-5 (Browse shelf) | Available | BIT/2018/9-5 |
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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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