Fixed-ratio method: Difference between revisions

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imported>Doug Williamson
(Amend to 'profits'.)
imported>Doug Williamson
(Classify page.)
 
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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 profits.
 
 
An alternative proposed methodology is a worldwide interest cap.




==See also==
==See also==
* [[Fixed ratio method]]
* [[Tax avoidance]]


* [[Common Consolidated Corporate Tax Base]]
[[Category:Accounting,_tax_and_regulation]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]

Latest revision as of 14:46, 1 July 2022

Tax - anti-avoidance.

Fixed ratio method.


See also