OECD publishes updated manual on preventing BEPS through interest deduction limits

The OECD on December 22 published a report on limiting base erosion involving interest deductions and other financial payments, updating its 2015 report under Action 4 of the OECD/G20 base erosion profit shifting (BEPS) plan.

The updated report, authored by the Inclusive Framework on BEPS, includes guidance developed in 2016 on the calculation of the group ratio and approaches to BEPS in the banking and insurance center.


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