Aggressive tax planning

Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4

 

25/08/2016 - On 11 July 2016, interested parties were invited to provide comments on a discussion draft which deals with elements of the design and operation of the group ratio rule under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

 

 

Public Consultation

There will be no public consultation.