Transcription of CFM95000 Interest restriction: Contents - GOV.UK
{{id}} {{{paragraph}}}
Example: confidence
CFM95000 Interest restriction: Contents - GOV.UK
1 26 February 2018 This guidance reflects the legislation as amended by Finance ( ) Bill 2017-19, which at the time of publication in February 2018 had not received royal assent. CFM95000 Interest restriction: Contents CFM95100 Interest restriction: Overview: Contents CFM95200 Interest restriction: Core rules: Contents CFM95300 Interest restriction: Groups, periods and financial statements: Contents CFM95600 Interest restriction: Tax- Interest : Contents CFM95700 Interest restriction: Tax-EBITDA: Contents CFM95900 Interest restriction: Group- Interest : Contents CFM96200 Interest restriction: Related parties: Contents CFM96400 Interest restriction: Group-EBITDA: Contents CFM96600 Interest restriction: Alternative calculation: Contents CFM96700 Interest restriction: Joint Ventures: Contents CFM97100 Interest restriction: Public Infrastructure.
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.
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: