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- W1883990435 abstract "This paper proposes and evaluates alternative methods for addressing the tax treatment of interest expenses in a multijurisdictional setting. The differential deductibility of debt entailed by various current tax law provisions leads to potential distortions in the patterns of asset ownership across MNCs and various proposed solutions have significant limitations. We suggest alternative regimes -- a worldwide debt cap (WDC) and a net financing deduction (NFD) -- to address the ownership distortions that we highlight along with other well-established problems of income-shifting through debt. These alternative regimes are extensions to a multinational setting of two general approaches to the neutral treatment of interest expenses -- the CBIT (comprehensive business income tax) and ACC (allowance for corporate capital). While these regimes provide solutions to ownership distortions and to problems of “base erosion and profit shifting,” they have the potential disadvantage of restricting other policy parameters." @default.
- W1883990435 created "2016-06-24" @default.
- W1883990435 creator A5042181547 @default.
- W1883990435 creator A5077306988 @default.
- W1883990435 date "2015-01-01" @default.
- W1883990435 modified "2023-09-26" @default.
- W1883990435 title "Interest Deductions in a Multijurisdictional World" @default.
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- W1883990435 doi "https://doi.org/10.2139/ssrn.2603470" @default.
- W1883990435 hasPublicationYear "2015" @default.
- W1883990435 type Work @default.
- W1883990435 sameAs 1883990435 @default.