Interest limitation rules - Corporate tax statistics
收藏数据链接：
官方服务：
资源简介：
The OECD/G20 BEPS project identified the deductibility of interest as an important area of attention. In particular, profit shifting can arise from arrangements using third party debt (e.g., where one entity or jurisdiction bears an excessive proportion of the group’s total net third party interest expense) and intragroup debt (e.g., where a group...
