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International business tax reform the OECD and the debt-equity disparity by Pitambar Das

By: Das, Pitambar.
Material type: ArticleArticleSubject(s): IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | DIVIDENDOS | POLITICA FISCAL | ESTADOS UNIDOS In: Tax Notes International v. 115, n. 13, September 23 2024, p. 1997-2020Summary: In this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level.
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OP 138-Bis/2024/115/13-4 (Browse shelf) Available OP 138-Bis/2024/115/13-4

In this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level.

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