ITR World Tax – Mining Sector – Impact of Interest Deductions in Developing Countries
VSTN recently published a transfer pricing article in ITR Worldtax, leading Tax forum, on the mining sector titled “Mining sector – Impact of Interest deductions in developing countries”, coauthored by Nithya Srinivasan and Saranya Nagarajan.
The article dwells on thin capitalization regulations – BEPS – Action plan 4, in light of the mining sector, specifically the regulations in the developing countries and its impact on MNE Group.
The article concludes with the key takeaways for MNE Group to bear in mind while they set-out to expand their operations in the mining sector – especially in the developing countries.