Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update

Abstract

Part I contains the text of the 2015 report Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, which formed part of the BEPS package of measures delivered to G20 Finance Ministers at their meeting on 8 October 2015 in Lima, Peru and to G20 Leaders at their summit on 15-16 November 2015 in Antalya, Turkey.* The first part of this example is adapted from Graetz (2008).** All monetary amounts in this example are denominated in United States dollars (USD).This is an illustrative example only, and is not intended to reflect a real case or the position in a particular country.Box 1. Example of the impact of tax on the location of interest expense (continued) 2.

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