International Tax

Interest Deductibility In Light Of The OECD’s BEPS Project And The EU’s Anti-Tax Avoidance Directive (ATAD)


Interest Deductibility In Light Of The OECD’s BEPS Project And The EU’s Anti-Tax Avoidance Directive (ATAD)
Tuesday 17 October 2017, 12.00 BST, 13.00 CEST
Host: Jim Charlton
Presenter: Helen Chadwick, Alexander Linn, Bernard David

As part of the G20/OECD’s work on Base Erosion and Profit Shifting (BEPS), many jurisdictions are now considering the extent of their interest restriction rules and whether these meet the best practice recommendations of the October 2015 final report on Action 4 – Limiting Base Erosion involving Interest Deductions and Other Financial Payments. In addition, EU member states have the additional obligations of the ATAD, which imposes deadlines for implementation. What rules are being implemented and how do these interact?

We'll discuss:

  • How various jurisdictions are responding to Action 4.
  • How the definition of interest can differ widely between jurisdictions.
  • Actions your organisation can take to ensure that you are prepared for multiple reporting obligations.

Join us to keep up-to-date with this rapidly developing area.

Register for this webcast