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Multinational companies use excessive debt financing to reduce taxable income and shift profits across jurisdictions.
Multinational companies use excessive debt financing to reduce taxable income and shift profits across jurisdictions.
đź’ˇ Key Takeaway
Thin capitalisation strategies are commonly used by multinational enterprises to reduce taxable income, shift profits across jurisdictions, and improve global tax efficiency through excessive debt financing.
References: OECD BEPS Action 4 Report (2015); Blouin et al. (2014).
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