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OECD BEPS discussion draft for banking and insurance sectors

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The OECD is consulting until 8 September 2016 on a discussion draft dealing with interest deductions in the banking and insurance sectors under Action 4 (interest deductions and other financial payments) of the BEPS action plan. The discussion draft does not amend any of the conclusions agreed in the BEPS Action 4 Report published in October 2015, but provides a more detailed consideration of BEPS risks posed by banks and insurance companies, and by entities in a group with a bank or insurance company, such as holding companies, group service companies and companies engaged in non-regulated financial or non-financial activities.


Issue: 1320
Categories: News