Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
5 Pages Posted: 1 Sep 2014 Last revised: 31 May 2015
Date Written: April 1, 2014
This article discusses the issue of interest deductions for multinational enterprises, as highlighted by the BEPS Project Action 4.
Keywords: MNE, Taxation, Profit shifting, Thin capitalization, Hybrid mismatch arrangements
JEL Classification: H25, H73, K34
Suggested Citation: Suggested Citation
Masui, Yoshihiro, Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project (April 1, 2014). Asia-Pacific Tax Bulletin, March/April 2014, 103-107, Available at SSRN: https://ssrn.com/abstract=2489565
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