United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries - Chapter IV: Limiting Interest Deductions

The United Nations has released the second edition of its handbook, Selected Issues in Protecting the Tax Base of Developing Countries.  Peter A. Barnes, Of Counsel to Caplin & Drysdale’s International Tax Group, contributed to "Chapter IV: Limiting Interest Deductions” (see pages 179 to 213). Please visit this link to view the full publication.