Gold standard and Worldwide interest cap: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Add second definition. Source: https://dictionary.cambridge.org/dictionary/english/gold-standard) |
imported>Doug Williamson (Mend link.) |
||
Line 1: | Line 1: | ||
''Tax - anti-avoidance''. | |||
A | A proposal under the OECD's Base erosion and profit shifting (BEPS) initiative. | ||
The worldwide interest cap is a mechanism to limit tax relief for interest and amounts economically equivalent to interest. | |||
The UK implemented a restriction accordingly with effect from April 2017, under its Corporate Interest Restriction. | |||
==See also== | |||
* [[Base erosion and profit shifting]] | |||
* [[CbC reporting]] | |||
== See also == | * [[Common Consolidated Corporate Tax Base]] | ||
* [[ | * [[Corporate Interest Restriction]] | ||
* [[ | * [[Fixed ratio method]] | ||
* [[ | * [[Tax avoidance]] | ||
* [[ | * [[Tax relief]] | ||
* [[ | * [[Transfer pricing]] | ||
[[ | |||
[[ | |||
[[ |
Revision as of 06:41, 2 May 2018
Tax - anti-avoidance.
A proposal under the OECD's Base erosion and profit shifting (BEPS) initiative.
The worldwide interest cap is a mechanism to limit tax relief for interest and amounts economically equivalent to interest.
The UK implemented a restriction accordingly with effect from April 2017, under its Corporate Interest Restriction.