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India - Introduction of Rule Limiting Interest Deduction

Country:
India
Author:
S. Bilaney
Issue:
Derivatives & Financial Instruments, 2017 (Volume 19), No 2
Published:
5 May 2017
In response to recommendations under Action 4 of the OECD/G20 BEPS project, India has introduced a rule to limit the deduction of interest on related-party debt. The author analyses the new rule, illustrates its potential impact through computational examples and suggests changes to align it with the economic scenario in India.
 
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