The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia Yue Dong and Balbir Kaur
By: Dong, Yue
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Contributor(s): Kaur, Balbir.
Material type: 
ArticlePublisher: 2019Subject(s): INTERES | EMPRESAS | IMPUESTOS | DEDUCCIONES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | ASIA | ELUSION FISCAL
In:
Bulletin for International Taxation v. 73, n. 1, January 2019, p. 2-19Summary: This article examines the potential effect of Action 4 of the OECD Base Erosion and Profit Shifting (BEPS) Initiative regarding excessive interest deductions on multinational groups in seven Asian jurisdictions. The authors find that in almost all jurisdictions, companies in the manufacturing sector would be affected the most by the rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/1-1 (Browse shelf) | Available | BIT/2019/1-1 |
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Resumen.
This article examines the potential effect of Action 4 of the OECD Base Erosion and Profit Shifting (BEPS) Initiative regarding excessive interest deductions on multinational groups in seven Asian jurisdictions. The authors find that in almost all jurisdictions, companies in the manufacturing sector would be affected the most by the rules.
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