TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EARNINGS-STRIPPING APPROACH [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2023-08-11

English

Subject field(s)
  • Taxation
CONT

This "earnings-stripping" approach to limiting interest deductibility provides broad protection against base erosion, while still allowing businesses to deduct reasonable amounts of interest.

French

Domaine(s)
  • Fiscalité
CONT

Cette approche de «dépouillement des bénéfices» pour limiter la déductibilité des intérêts assure une protection générale contre l'érosion de la base d'imposition, tout en permettant aux entreprises de déduire des montants raisonnables d'intérêts.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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