Fixed-ratio method: Difference between revisions
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imported>Doug Williamson (Create the page. Source: The Treasurer, June 2015, page 10, Technical Briefing.) |
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Revision as of 07:40, 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.