Legal
OECD releases additional guidance on Action 4 of the BEPS Action Plan to curb international tax avoidance
Today, the OECD released an updated version of the BEPS Action 4 Report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, which includes further guidance on two areas: the design and operation of the group ratio rule, and approaches to deal with risks posed by the banking and…
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