Worldwide interest cap: Difference between revisions
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imported>Doug Williamson (Link with CBC reporting page.) |
imported>Doug Williamson (Update for Corporate Interest Restriction.) |
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''Tax''. | ''Tax - anti-avoidance''. | ||
A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative. | A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative. | ||
The worldwide interest cap | The worldwide interest cap is a mechanism to limit [[tax relief]] for interest and amounts economically equivalent to interest. | ||
The UK implemented a restriction with effect from April 2017, under its Corporate Interest Restriction. | |||
An alternative methodology is a fixed-ratio method. | |||
An alternative | |||
==See also== | ==See also== | ||
* [[Base erosion and profit shifting]] | |||
* [[CbC reporting]] | * [[CbC reporting]] | ||
* [[Common Consolidated Corporate Tax Base]] | * [[Common Consolidated Corporate Tax Base]] | ||
* [[ | * [[Corporate Interest Restriction]] | ||
* [[Fixed-ratio method]] | * [[Fixed-ratio method]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax relief]] | |||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
Revision as of 06:14, 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 with effect from April 2017, under its Corporate Interest Restriction.
An alternative methodology is a fixed-ratio method.