Base Erosion and Profit Shifting and Interest Expenditure

Type

Journal

Author

Hey, J.

Country

OECD

Published Date

May 21, 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 6/7

DOI

https://doi.org/10.59403/3fqt3wd

Document

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In this article, the author examines the implications for the utilization of interest expenditure in tax planning given the OECD Base Erosion and Profit Shifting initiative.

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Base Erosion and Profit Shifting and Interest Expenditure