000			01590nab a2200289 c 4500
999			_c143016 _d143016
003			ES-MaIEF
005			20201016105629.0
007			ta
008			201015t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960439 _aBurnett, Chloe
245		0	_aInterest deductibility _bimplementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the future of transfer pricing of intra-group finance _c Chloe Burnett _hElectrónico
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis 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.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_aINTERES _948608
650		4	_aDEDUCCIONES _941769
650		4	_aIMPUESTOS _947460
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_944029 _aPROGRAMAS
773	0		_9163405 _oBIT/2019/6/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 6/7, June/July 2019
942			_cRE