Alert on intra-group funding – OECD and IGF programme to address BEPS in mining and lessons for other industries
On 18 April 2018, a draft practice note (Draft PN) titled Limiting the Impact of Excessive Interest Deductions on Mining Revenues was released for public comment. The Draft PN was prepared under a programme of cooperation between the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration Secretariat and the Intergovernmental…