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

Dong, Y.; Kaur, B.

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

Journal

Author

Dong, Y.; Kaur, B.

Country

China (People's Rep.); Hong Kong; India; Indonesia; Japan; Korea (Rep.); OECD; Singapore

Published Date

29 November 2018

Issue

Bulletin for International Taxation 2019 (Volume 73), No. 1

DOI

https://doi.org/10.59403/3ynag1e

Document

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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.

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