Fixed-ratio method: Difference between revisions

Latest revision as of 14:46, 1 July 2022

Tax - anti-avoidance.

Fixed ratio method.

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-''Tax''.
+''Tax - anti-avoidance''.
-A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative.
+Fixed ratio method.
-The fixed-ratio method is a proposed methodology to limit [[tax relief]] for interest and amounts economically equivalent to interest.
-It would limit the amounts eligible for relief to a percentage of a taxpayer's profits.
-An alternative proposed methodology is a worldwide interest cap.
 ==See also==
+* [[Fixed ratio method]]
+* [[Tax avoidance]]
-* [[Common Consolidated Corporate Tax Base]]
+[[Category:Accounting,_tax_and_regulation]]
-* [[Corporation Tax]]
-* [[Diverted profits tax]]
-* [[Worldwide interest cap]]
-* [[Tax avoidance]]
-* [[Transfer pricing]]
-* [[Double taxation]]