Opinion Statement FC 11/2016 on the OECD Public Discussion Draft (BEPS Action 4) Elements of the design and operation of the group ratio rule

This Opinion Statement by the CFE Fiscal Committee relates to the OECD Discussion Draft “BEPS Action 4: Elements of the Design and Operation of the Group Ratio Rule (hereinafter the “Discussion Draft”), released for public consultation on 11 July 2016.