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Comments on the OECD Public Discussion Draft on BEPS Action 4: Interest Deductions and Other Financial Payments
TUAC comment on the OECD Discussion Draft “Interest Deductions and Other Financial Payments” for public consultation regarding implementation of Action 4 of the Base Erosion Profit Shifting (BEPS) initiative

09/02/2015

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The TUAC welcomes the opportunity to comment on the OECD Discussion Draft “Interest Deductions and Other Financial Payments” for public consultation regarding implementation of Action 4 of the Base Erosion Profit Shifting (BEPS) initiative. We have a number of observations to share on the draft with regard to (i) scoping issues (connecting parties and related parties), (ii) the basis for measuring the allocation (earnings or assets) and (iii) sector-specific treatment (other than in the banking and insurance sectors). ...