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 - anti-avoidance''.
-The fixed ratio method is a mechanism to limit corporate tax relief for interest and amounts economically equivalent to interest.
+Fixed ratio method.
-It limits the amounts eligible for relief to a percentage of a taxpayer's profits.
-Under the UK's Corporate Interest Restriction, with effect from April 2017:
-*The fixed ratio for a large worldwide group is 30%
-*The measure of profits the group's aggregate tax-EBITDA
 ==See also==
-* [[Common Consolidated Corporate Tax Base]]
+* [[Fixed ratio method]]
-* [[Corporate Interest Restriction]]
-* [[Corporation Tax]]
-* [[Debt cap]]
-* [[EBITDA]]
-* [[Group]]
 * [[Tax avoidance]]
-* [[Worldwide interest cap]]