Interest Deduction Based on the Allocation of Worldwide Debt

Journal
Author
Vleggeert, J.
Country
International
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article proposes to develop a rule that allocates a multinational’s worldwide third-party debt to the group companies using assets as an allocation factor.