Taxing Multinationals - Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7

Part of the Australasian Tax Teachers'' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the ''disease'' and thin capitalisation as merely the ''symptom''. The overarching question guiding this book is whether, given the opportunity to start over, the tax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this ''disease''.