https://www.taxtmi.com/manuals?id=2902 Limitation on interest deduction links deductible net interest to an entity's economic activity measured by EBITDA through a Fixed Ratio Rule capping net interest deductions, a Group Ratio Rule allowing additional deductions based on the worldwide group's financial ratio, and Targeted Rules for sector-specific risks such as banking and insurance; jurisdictions may exempt sectors with no material risk or design tailored rules where risks exist, and some domestic statutes cap interest deductibility relative to EBITDA or related-party interest to address thin capitalisation. en-us Wed, 21 Jun 2023 13:19:00 +0530 Sat, 27 Jan 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2902 Limitation on interest deduction links deductible net interest to an entity's economic activity measured by EBITDA through a Fixed Ratio Rule capping net interest deductions, a Group Ratio Rule allowing additional deductions based on the worldwide group's financial ratio, and Targeted Rules for sector-specific risks such as banking and insurance; jurisdictions may exempt sectors with no material risk or design tailored rules where risks exist, and some domestic statutes cap interest deductibility relative to EBITDA or related-party interest to address thin capitalisation. Manuals Income Tax Wed, 21 Jun 2023 13:19:00 +0530 https://www.taxtmi.com/manuals?id=2902