HM Treasury
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Tax deductibility of corporate interest expense

Summary

The government seeks views on the proposals in the OECD report on Limiting Base Erosion Involving Interest Deductions and Other Financial Payments.

This consultation closes at14 January 2016 11:45pm

Documents

Tax deductibility of corporate interest expense: consultation HTML

Notes and slides from HM Treasury/HMRC stakeholder event PDF, 358KB, 21 pages

Consultation description

Government is seeking views on the proposals in the Organisation of Economic Co-operation and Development (OECD) Report on Limiting Base Erosion Involving Interest Deductions and Other Financial Payments - Action 4 of the Base Erosion and Profit Shifting (BEPS) project.

This consultation will look at:

  • the key aspects of the OECD recommendations regarding best practices in the design of rules to prevent base erosion through the use of interest expense

  • how specific issues could be addressed in a UK domestic policy context.

This consultation is open until 14 January and the government will consider responses in the development of a future business tax roadmap.

 
Channel website: https://www.gov.uk/government/organisations/hm-treasury

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