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

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: April 1, 2014

Abstract

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

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

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

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