1945

For many decades — indeed, long before the G20 and the Organisation for Economic Co-operation and Development (OECD) launched their project on base erosion and profit shifting (OECD project on BEPS) — the proper tax treatment of interest payments has challenged tax authorities. The issues include very basic questions (What is interest?) and practical concerns of tax administration (How is “excessive” interest determined?).

Related Subject(s): Economic and Social Development
Sustainable Development Goals:
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