On July 11, 2016 the OECD released a Discussion Draft on BEPS Action 4 – Elements of the design and operation of the Group Ratio Rule. Interested parties were invited to provide comments on the discussion draft which deals with elements of the design and operation of the group ratio rule under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan.

 

Interested parties had until August 16, 2016 to submit their comments.

 

The OECD put the comments it received from 23 organizations/persons together in a 176 page document.

 

Click here to be forwarded to the public comments as published by the OECD.

 

Click here to be forwarded to Public discussion draft titled: “BEPS ACTION 4 - ELEMENTS OF THE DESIGN AND OPERATION OF THE GROUP RATIO RULE” as published by the OECD on July 11, 2016.

 

Are you looking for other BEPS documents then have a look at our BEPS LIBRARY, which is very complete.

 

Copyright – internationaltaxplaza.info

 

 

Are you looking for a highly motivated new member for your tax team? Then place your Job Ad on International Tax Plaza!

 

and

 

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

 

 

Submit to FacebookSubmit to TwitterSubmit to LinkedIn
INTERESTING ARTICLES