The Potential Effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative Regarding Excessive Interest Deductions on Companies in Asia

Journal
Dong, Y.; Kaur, B.
China (People's Rep.); Hong Kong; India; Indonesia; Japan; Korea (Rep.); OECD; Singapore
Bulletin for International Taxation 2019 (Volume 73), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article examines the potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on multinational groups in seven Asian jurisdictions. The authors find that in almost all jurisdictions, companies in the manufacturing sector would be affected the most by the rules.