The Potential Effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative Regarding Excessive Interest Deductions on Companies in Asia

Journal
Dong, Y.; Kaur, B.
China (People's Rep.); Hong Kong; India; Indonesia; Japan; Korea (Rep.); OECD; Singapore
Bulletin for International Taxation 2019 (Volume 73), No. 1
PriceUSD 45

This article examines the potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on multinational groups in seven Asian jurisdictions. The authors find that in almost all jurisdictions, companies in the manufacturing sector would be affected the most by the rules.