Fixed-ratio method - Revision history

imported>Doug Williamson: Classify page.

2022-07-01T14:46:11Z

Classify page.

← Older revision		Revision as of 14:46, 1 July 2022
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	* [[Fixed ratio method]]		* [[Fixed ratio method]]
	* [[Tax avoidance]]		* [[Tax avoidance]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Remove detail transferred to separate page.

2018-05-02T06:56:53Z

Remove detail transferred to separate page.

← Older revision		Revision as of 06:56, 2 May 2018
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	''Tax - anti-avoidance''.		''Tax - anti-avoidance''.

	~~The fixed~~ ratio method ~~is a mechanism to limit corporate tax relief for interest and amounts economically equivalent to interest~~.		Fixed ratio method.

	~~It limits the amounts eligible for relief to a percentage of a taxpayer's profits.~~


	~~Under the UK's Corporate Interest Restriction, with effect from April 2017:~~
	*The fixed ratio for a large worldwide group is 30%
	*The measure of profits the group's aggregate tax-EBITDA


	==See also==		==See also==
	* [[~~Common Consolidated Corporate Tax Base]]~~		* [[Fixed ratio method]]
	* [[Corporate Interest Restriction]]
	* [[Corporation Tax]]
	* [[Debt cap]]
	* [[EBITDA]]
	* [[Group]]
	* [[Tax avoidance]]		* [[Tax avoidance]]
	* [[Worldwide interest cap]]

imported>Doug Williamson: Update post-CIR implementation in UK.

2018-05-02T06:48:13Z

Update post-CIR implementation in UK.

← Older revision		Revision as of 06:48, 2 May 2018
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	''Tax''.		''Tax - anti-avoidance''.

	~~A proposal under the OECD's [[Base erosion~~ and ~~profit shifting]] (BEPS) initiative~~.		The fixed ratio method is a mechanism to limit corporate tax relief for interest and amounts economically equivalent to interest.

	~~The fixed-ratio method is a proposed methodology to limit [[tax~~ relief~~]] for interest and amounts economically equivalent~~ to ~~interest~~.		It limits the amounts eligible for relief to a percentage of a taxpayer's profits.

	~~It would limit the amounts eligible for relief to a percentage of a taxpayer's profits.~~

			Under the UK's Corporate Interest Restriction, with effect from April 2017:
	~~An alternative proposed methodology is~~ a worldwide ~~interest cap.~~		*The fixed ratio for a large worldwide group is 30%
			*The measure of profits the group's aggregate tax-EBITDA


	==See also==		==See also==

	* [[Common Consolidated Corporate Tax Base]]		* [[Common Consolidated Corporate Tax Base]]
			* [[Corporate Interest Restriction]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[~~Diverted profits tax~~]]		* [[Debt cap]]
			* [[EBITDA]]
			* [[Group]]
			* [[Tax avoidance]]
	* [[Worldwide interest cap]]		* [[Worldwide interest cap]]
	* [[Tax avoidance]]
	* [[Transfer pricing]]
	* [[Double taxation]]

imported>Doug Williamson: Amend to 'profits'.

2015-06-15T20:23:27Z

Amend to 'profits'.

← Older revision		Revision as of 20:23, 15 June 2015
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	The fixed-ratio method is a proposed methodology to limit [[tax relief]] for interest and amounts economically equivalent to interest.		The fixed-ratio method is a proposed methodology to limit [[tax relief]] for interest and amounts economically equivalent to interest.

	It would limit the amounts eligible for relief to a percentage of a taxpayer's ~~[[earnings]]~~.		It would limit the amounts eligible for relief to a percentage of a taxpayer's profits.

imported>Doug Williamson: Punctuation.

2015-06-15T20:21:00Z

Punctuation.

← Older revision		Revision as of 20:21, 15 June 2015
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	''Tax''		''Tax''.

	A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative.		A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative.

imported>Doug Williamson: Create the page. Source: The Treasurer, June 2015, page 10, Technical Briefing.

2015-06-15T07:40:37Z

Create the page. Source: The Treasurer, June 2015, page 10, Technical Briefing.

New page

''Tax''

A proposal under the OECD's [[Base erosion and profit shifting]] (BEPS) initiative.

The fixed-ratio method is a proposed methodology to limit [[tax relief]] for interest and amounts economically equivalent to interest.

It would limit the amounts eligible for relief to a percentage of a taxpayer's [[earnings]].

An alternative proposed methodology is a worldwide interest cap.

==See also==

* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]