Tax-EBITDA: Difference between revisions
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imported>Doug Williamson (Create page. Source: HMRC guidance https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/684353/CIR_Guidance.pdf) |
imported>Doug Williamson m (Categorise.) |
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* [[Fixed ratio method]] | * [[Fixed ratio method]] | ||
* [[Worldwide interest cap]] | * [[Worldwide interest cap]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 10:16, 2 May 2018
Tax - anti-avoidance - UK Corporate Interest Restriction.
Tax-EBITDA is a measure of profits for the purpose of calculating the UK Corporate Interest Restriction.
Its starting point is the profits or losses for corporation tax purposes, adjusted to exclude interest, capital allowances, and other specified items.
