Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

D.G. Duff

doi:10.59403/16wh47p

Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

Allard School of Law at the University of British Columbia

Research output: Article

Original language	English
Pages (from-to)	350-354
Journal	Bulletin for International Taxation
Volume	69
Issue number	6/7
DOIs	https://doi.org/10.59403/16wh47p
Publication status	Published - May 11 2015

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title = "Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience",

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Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

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