Clifford Chance

BEPS Action 4 - proposed limits on interest deductions: what do they mean for businesses?

5 October 2015

The deductibility of interest is a critical issue for most businesses. With the release of the OECD's final reports on Base Erosion and Profit Shifting (BEPS), recommendations are being made for the introduction of limits on the ability of businesses with cross-border financing to claim interest deductions.

We look at the OECD's recommended rules for limiting interest deductions and ask: what might they mean for businesses?

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