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Base erosion and profit shifting

Public comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4

 

15/09/2016 - On 28 July 2016, interested parties were invited to provide comments on a discussion draft (French version available here) which deals with approaches to address BEPS involving interest in the banking and insurance sectors 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.

» Download the comments received