This comparative survey provides a detailed overview of the tax treatment of financial income and expenses as well as the thin capitalization and transfer pricing rules and practices in 35 selected countries. Each article in the survey covers a specific country providing details regarding: the tax treatment of interest (deductibility, year of accrual and withholding tax); thin capitalization and earnings stripping legislation (applicability, principles and impact of transfer pricing legislation); and the transfer pricing rules applicable to interest rates.