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imported>Doug Williamson
(Punctuation.)
 
(== Summary == Importing files from local file repository)
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''Tax''.
== Summary ==
 
Importing files from local file repository
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==
 
* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]

Latest revision as of 09:28, 27 July 2023

Summary

Importing files from local file repository