Action 4: Limit base erosion via interest deductions
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
OECD BEPS Action
|
| gptkbp:address |
Base erosion and profit shifting (BEPS)
|
| gptkbp:aimsTo |
Prevent multinational enterprises from reducing their taxable profits via excessive interest payments
|
| gptkbp:appliesTo |
Corporate income tax
|
| gptkbp:focusesOn |
Limiting base erosion through interest deductions and other financial payments
|
| https://www.w3.org/2000/01/rdf-schema#label |
Action 4: Limit base erosion via interest deductions
|
| gptkbp:partOf |
OECD BEPS Project
|
| gptkbp:publicationYear |
2015
|
| gptkbp:publishedBy |
gptkb:OECD
|
| gptkbp:recommendation |
Allow group ratio rule as an alternative
Adopt a fixed ratio rule to limit net interest deductions |
| gptkbp:relatedTo |
Tax avoidance
Multinational enterprises Base erosion Interest limitation rules Thin capitalization rules |
| gptkbp:bfsParent |
gptkb:OECD/G20_BEPS_Action_Plan
|
| gptkbp:bfsLayer |
7
|