Limit Base Erosion via Interest Deduction and Others

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Title: Limit Base Erosion via Interest Deduction and Others
Authors: Cencerrado Millán, Emilio | Soler Roch, María Teresa
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: BEPS Action 4 | Base erosion | Interest deduction
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2015
Publisher: Kluwer Law International
Citation: Intertax. 2015, 43(1): 58-71
Abstract: BEPS Action 4 focuses on excessive deductible interest and other financial payments, thus recommending the design of rules in order to prevent base erosion through the use of interest payments and double non-taxation both from an inbound and an outbound perspective. This article deals with some relevant questions related to this topic, such as the grounds for justification, the limitations based on classification and the financial expenses related to exempted income, with special reference to some relevant experiences and case law in the European Union. Taking into account that some tax jurisdictions have enacted provisions in this respect, the authors also analyse some comparative examples as well as the main concerns related to legal principles and taxpayers’ position and Tax Treaty issues.
URI: http://hdl.handle.net/10045/46866
ISSN: 0165-2826 | 1875-8347 (Online)
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 2015 Kluwer Law International BV, The Netherlands
Peer Review: si
Publisher version: http://www.kluwerlawonline.com/toc.php?area=Journals&mode=bypub&level=4&values=Journals~~Intertax
Appears in Collections:INV - DFT - Artículos de Revistas

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