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 Chloe Burnett Electrónico
By: Burnett, Chloe
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Material type: 
ArticlePublisher: 2019Subject(s): EMPRESAS MULTINACIONALES | INTERES | DEDUCCIONES | IMPUESTOS | PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS
In:
Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-5 (Browse shelf) | Available | BIT/2019/6/7-5 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| BIT/2019/6/7-2 Extracting the digit | BIT/2019/6/7-3 Are we there yet? | BIT/2019/6/7-4 Fowler v. HMRC and the Murky Waters of treaty interpretation | BIT/2019/6/7-5 Interest deductibility | BIT/2019/6/7-6 Current and recurring issues with taxing financial services under VAT | BIT/2019/6/7-7 Comment from a German (language) perspective | BIT/2019/6/7-8 Permanent establishment profit attribution |
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.
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