International Financial Law Prof Blog

Editor: William Byrnes
Texas A&M University
School of Law

Monday, August 29, 2016

OECD publishes public comments on the design and operation of the group ratio rule under BEPS

On 11 July 2016, interested parties were invited to provide comments on a discussion draft which deals with elements of the OECDdesign and operation of the group ratio rule under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

Download Compilation-of-responses-discussion-draft-action-4-group-ratio-rule

https://lawprofessors.typepad.com/intfinlaw/2016/08/oecd-publishes-public-comments-on-the-design-and-operation-of-the-group-ratio-rule-under-beps.html

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