BEPS. Release of a discussion draft on Action 4 (Interest deductions and other financial payments)
PRESENTACION DEL TEMA EN EL SITIO DE OCDE http://www.oecd.org/tax/aggressive/discussion-draft-action-4-interest-deductions.htm DOCUMENTO «Public Discussion Draft BEPS ACTION 4: INTEREST DEDUCTIONS AND OTHER FINANCIAL PAYMENTS» 18 December 2014 – 6 February 2015 http://www.oecd.org/ctp/aggressive/discussion-draft-action-4-interest-deductions.pdf ARTICULO PUBLICADO EN EL NATIONAL TAX JOURNAL, SEPTIEMBRE DE 2015 Desai, Mihir A. and Dharmapala, Dhammika, Interest Deductions in a Multijurisdictional World (May 6, 2015). … Leer más