Anti-base erosion profit shifting (BEPS) measures
Interest Limitation Rule (ILR)
The Interest Limitation Rule (ILR) is intended to limit
base erosion using excessive interest deductions. It limi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.