Economy and Fixed-ratio method: Difference between pages

Revision as of 20:21, 15 June 2015

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.

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-#The process or system of inter-related production and consumption activities in a country or other region.
+''Tax''.
-#The prudent management of limited available resources.
+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==
-* [[Economic environment]]
-* [[Economics]]
-[[Category:The_business_context]]
+* [[Common Consolidated Corporate Tax Base]]
+* [[Corporation Tax]]
+* [[Diverted profits tax]]
+* [[Worldwide interest cap]]
+* [[Tax avoidance]]
+* [[Transfer pricing]]
+* [[Double taxation]]