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BEPS Action 4: Proposals on interest deductibility

BEPS Action 4: Proposals on interest deductibilit...

BEPS Alert - Issue 2, February 2015   


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 The Organisation for Economic Co-operation and Development released in December 2014 a public discussion draft entitled BEPS Action 4: Interest Deductions and Other Financial Payments, which outlines a number of different options that may be included in a best practice recommendation to combat base erosion through interest deductions and other financial payments. This document examines the recommendations and their implications on the multinational financing costs.

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