Fixed-ratio method: Difference between revisions

Revision as of 06:56, 2 May 2018

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 [[earnings]].
-An alternative proposed methodology is a worldwide interest cap.
 ==See also==
+* [[Fixed ratio method]]
-* [[Common Consolidated Corporate Tax Base]]
-* [[Corporation Tax]]
-* [[Diverted profits tax]]
-* [[Worldwide interest cap]]
 * [[Tax avoidance]]
-* [[Transfer pricing]]
-* [[Double taxation]]