J. Vleggeert
Abstract
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This article examines the approach to tackle BEPS through the use of interest cost, which was presented in the OECD public discussion draft on interest deductions and other financial payments.
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This article examines the approach to tackle BEPS through the use of interest cost, which was presented in the OECD public discussion draft on interest deductions and other financial payments.
Key concepts: Public interest, Payment, Hull, Economics, Interest rate, General interest, Actuarial science, Public economics