Interest Deduction, Corporate Groups and Tax Jurisdictions – A Hitchhiker’s Guide to an Aspect of the BEPS Project

This article is based on the author’s keynote lecture at the IBFD Asian Tax Lecture, which was held in Jakarta on 26 November 2013. The issue discussed was the availability of interest deductions for multinational enterprises, a pertinent issue as highlighted by the OECD in their current project on base erosion and profit shifting.