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

Inclusive Framework on BEPS

DOI:10.1787/9789264268333-en

The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, based on taxable EBITDA. Further work on two aspects of the common approach was completed in 2016 and this is included in this update.



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