OECD releases a discussion draft on the Group Ratio Rule (OECD BEPS Action 4)

  • By A&S
  • July 12, 2016
  • News

On July 11, 2016, the OECD released a discussion draft on elements of the design and operation of the Group Ratio Rule with respect of interest deduction limitations. The final version of the report on Action 4 (Limiting Base Erosion Involving Interest Deductions and Other Financial Payments) includes a…

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