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Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 ‑ 2015 Final Report

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Organisation for Economic Co-operation and Development2026-02-14 收录
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https://www.oecd.org/en/publications/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en.html
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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.
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