Strategizing International Tax Best Practices – by Keith Brockman

Posts tagged ‘interest deductibility’

IMF Policy Paper: Int’l Tax Spillover Effect

The International Monetary Fund (IMF) has published an interesting paper addressing the impacts that current, and proposed, international tax legislation has on others. ┬áSelected key issues include tax treaties, indirect transfers of interests, interest deductibility, arm’s length pricing, formulary apportionment, treaty shopping, and appendices of tables and statistics. ┬áThe paper also highlights guiding principles for international tax design, timely concepts as the OECD is preparing to publish responses to several of its BEPS Action Plan items this coming week.

The paper can be referenced at:

Click to access 050914.pdf

The paper is valuable in addressing tax policy topics and issues, thereby setting the stage for future international tax debates.

 

 

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