Interest Deductibility and the BEPS Action Plan: nihil novi sub sole?

Article English OPEN
Traversa, Edoardo;
(2013)
  • Publisher: Sweet & Maxwell Ltd.
  • Subject: International taxation | Corporate taxation | Interest deductibility

Interest payments between affiliated companies which aim at shifting profit from high to low tax countries are a well-known and frequently used tool in international tax planning. It is therefore not surprising that in the OECD Action Plan on Base Erosion and Profit Shi... View more
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