Fixed-ratio method

From ACT Wiki
Revision as of 20:21, 15 June 2015 by imported>Doug Williamson (Punctuation.)
Jump to navigationJump to search

Tax.

A proposal under the OECD's Base erosion and profit shifting (BEPS) initiative.

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 earnings.


An alternative proposed methodology is a worldwide interest cap.


See also