Tax-EBITDA

Tax - anti-avoidance - UK Corporate Interest Restriction.

Tax-EBITDA is a measure of profits for the purpose of calculating the UK Corporate Interest Restriction.

Its starting point is the profits or losses for corporation tax purposes, adjusted to exclude interest, capital allowances, and other specified items.

See also

• Capital allowances
• Corporate Interest Restriction
• Corporation Tax
• EBITDA
• Fixed ratio method
• Tax avoidance
• Worldwide interest cap