The OECD has announced the launch of a consultation on a draft practice note to help developing countries address profit shifting from their mining sectors via excessive interest deductions.
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Building on BEPS Action 4, this practice note has been prepared by the OECD Centre for Tax Policy and Administration under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen t…