Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update : inclusive framework on BEPS

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update inclusive framework on BEPS

The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The 2015 Report established a common approach which directly links an entity's net interest deductions to its level of economic a...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organisation for Economic Co-operation and Development 2016.
Materias:
Taxation > Law and legislation.
Corporations > Taxation.
OECD countries.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706314806719

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