Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4

25/08/2016 - On 11 July 2016, interested parties were invited to provide comments on a 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. The OECD is grateful to the commentators for their input and now publishes the comments received.