CFM95000 Interest restriction: Contents - GOV.UK

Action 4 of the Organisation for Economic Cooperation and Development's work on Base Erosion and Profit Shifting, the Corporate Interest Restriction legislation has been designed to combat attempts by multinational enterprises (MNEs) and other companies to obtain excessive tax relief for net interest and similar financing costs.

  Economic, Development, Interest, Restrictions, Organisation, And development, Organisation for economic, Interest restriction