Essays about: "Latifa Omri"
Found 1 essay containing the words Latifa Omri.
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1. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. READ MORE
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