Public Discussion Draft on Interest Deductions Proposes Worldwide Interest Allocation Rules

Journal
Vleggeert, J.
International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 4/5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article examines the approach to tackle BEPS through the use of interest cost, which was presented in the OECD public discussion draft on interest deductions and other financial payments.