The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, bas

The 2015 Report established a common approach which directly links an entity's net interest deductions to its level of economic activity, based on taxable earni

The Organisation for Economic Co-operation and Development (OECD) released the Final Report on Limiting Base Erosion Involving Interest Deductions and other Fin

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, adop