{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Info","Data"],"read":"whole","date_system":"1900"}

{"sheet":"Info","index":0,"n_rows":18,"n_cols":2,"rows_kept":18}
["Информация о файле"]
[]
["Часть","1 из 1"]
["Строк в этой части","1,941"]
["Всего строк","1,941"]
["Столбцов","7"]
["Создано","2025-11-07 15:39:35"]
["Размер исходного файла","0.01 MB"]
[]
["Структура данных"]
["Название столбца","Тип данных"]
["DATAFLOW","BYTE_ARRAY"]
["REF_AREA","BYTE_ARRAY"]
["FREQ","BYTE_ARRAY"]
["MEASURE","BYTE_ARRAY"]
["REGIME","BYTE_ARRAY"]
["TIME_PERIOD","INT64"]
["OBS_VALUE","BYTE_ARRAY"]

{"sheet":"Data","index":1,"n_rows":1942,"n_cols":7,"rows_kept":1942}
["DATAFLOW","REF_AREA","FREQ","MEASURE","REGIME","TIME_PERIOD","OBS_VALUE"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE3",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE3",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE2",2019,"1:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE2",2024,"1:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","FAM","RULE2",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","FAM","RULE2",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","DMT","RULE1",2019,"EUR 3 million or where the net amount paid to any one shareholder of more than 25% is no more than 10% of the total"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","DMT","RULE1",2024,"EUR 3 million or where the net amount paid to any one shareholder of more than 25% is no more than 10% of the total"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE1",2019,"% of net interest expenses"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE1",2024,"% of net interest expenses"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","DMT","RULE1",2019,"Net interest expense  in a fiscal year is  JPY 20 million or less"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","DMT","RULE1",2024,"Net interest expense  in a fiscal year is  JPY 20 million or less\r\n"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RULE_TYPE","RULE2",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RULE_TYPE","RULE2",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RV","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs1E88C66E{color:#000000;background-color:transparent;font-family:Arial;font-size:10pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs1E88C66E>50%</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RV","RULE1",2024,"\r\n50%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LBR","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LBR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","DMT","RULE2",2019,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","DMT","RULE2",2024,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","GR","RULE1",2019,"No. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","CF","RULE1",2019,"Yes. Carry forward of any non-deductible interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","CF","RULE1",2024,"Yes. Carry forward of any non-deductible interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RULE_TYPE","RULE2",2019,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RULE_TYPE","RULE2",2024,"Thin cap (outbound)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RV","RULE1",2019,"60% or 110%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RV","RULE1",2024,"60% safe harbour or 110% of worldwide group debt percentage"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SEN","A","RULE_TYPE","RULE1",2019,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SEN","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TPD","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TPD","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEN","A","RULE_TYPE","RULE1",2019,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEN","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","DMT","RULE2",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","DMT","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RV","RULE1",2024,"2/1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RV","RULE1",2019,"30%, to be reduced to 20%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RV","RULE1",2024,"30%, to be reduced to 20%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CYM","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CYM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE3",2019,"EUR 1 million or 10% of EBITDA (whichever is higher)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE3",2024,"EUR 1 million or 10% of EBITDA (whichever is higher)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RV","RULE1",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IMN","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IMN","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","FAM","RULE1",2019,"Interest-to-EBIT"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","FAM","RULE1",2024,"Interest-to-EBIT"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","LA","RULE1",2019,"Net"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","LA","RULE1",2024,"Net"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","DMT","RULE1",2019,"EUR 1 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","DMT","RULE1",2024,"EUR 1 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","DMT","RULE1",2019,"NZD 1 million in financing costs"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","DMT","RULE1",2024,"Yes - NZD 1 million in financing costs"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TPD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRY","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRY","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","FAM","RULE1",2019,"EBITDA + interest accrued - interest paid to parties falling outside the limitation rules"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","FAM","RULE1",2024,"EBITDA + interest accrued - interest paid to parties falling outside the limitation rules"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","GR","RULE3",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","GR","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RV","RULE1",2019,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RV","RULE1",2024,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","CF","RULE1",2019,"Yes// The net interest expense exceeding twenty percent (20%) allowed in the fiscal period, according to this provision, may be deducted in the successive tax periods and until the difference is exhausted, provided that it is complied with in each period tax with the limit of 20%."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","CF","RULE1",2024,"Yes, the net interest expense exceeding twenty percent (20%) allowed in the fiscal period, according to this provision, may be deducted in the successive tax periods and until the difference is exhausted, provided that it is complied with in each period tax with the limit of 20%."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","TPD","RULE1",2024,"Yes except if the lender is exempted by special law"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RV","RULE1",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RULE_TYPE","RULE2",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RULE_TYPE","RULE2",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","CF","RULE1",2024,"Yes "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","FAM","RULE1",2019,"Exceeding Borrowing Costs-to-tax-adjusted EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","FAM","RULE1",2024,"Exceeding Borrowing Costs-to-tax-adjusted EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","GR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","GR","RULE2",2024,"Yes - 110%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","CF","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","DMT","RULE2",2019,"2,500 tax units (a figure set annually by the tax authority)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","DMT","RULE1",2019,"SEK 5 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","DMT","RULE1",2024,"SEK 5 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RV","RULE1",2019,"3.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RV","RULE1",2024,"3.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","URY","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","FAM","RULE1",2024,"Interest-to-EBIT"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RULE_TYPE","RULE1",2019,"Interest Limitation"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RULE_TYPE","RULE1",2024,"Interest Limitation"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BFA","A","RULE_TYPE","RULE1",2019,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BFA","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRN","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRN","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","DMT","RULE2",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","DMT","RULE2",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","IRD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE2",2019,"DKK 21.3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE2",2024,"DKK 21.3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE3",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE2",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE2",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE1",2019,"0.75"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE1",2024,"0.75"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","FAM","RULE2",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","FAM","RULE2",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RV","RULE2",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","FAM","RULE2",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","FAM","RULE2",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RV","RULE2",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RV","RULE2",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MKD","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MKD","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","CF","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","CF","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BHS","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BHS","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RV","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>The rule provides levels of acceptable debt financing per asset category based on fair market values</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RV","RULE1",2024,"\r\nThe rule provides levels of acceptable debt financing per asset category based on fair market values"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RULE_TYPE","RULE2",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RULE_TYPE","RULE2",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RV","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.csD280856D{color:#1F497D;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=csD280856D>The ratio 6:1 is in the case where the recipient of the financial credit instrument is a bank or insurance company and 4:1 for other recipients of financial credit instruments</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RV","RULE1",2024,"\r\nThe ratio 6:1 is in the case where the recipient of the financial credit instrument is a bank or insurance company and 4:1 for other recipients of financial credit instruments"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RV","RULE2",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE3",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HKG","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","FAM","RULE2",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","FAM","RULE2",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","TR","RULE1",2019,"No (but OECD transfer pricing guidelines applicable)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","TR","RULE1",2024,"No (but OECD transfer pricing guidelines applicable)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","CF","RULE1",2019,"Yes, carry forward"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","CF","RULE1",2024,"Yes, carry forward"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","DMT","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>NOK 25 million on a consolidated basis for all Norwegian entities</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","DMT","RULE1",2024,"\r\nNOK 25 million on a consolidated basis for all Norwegian entities"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAN","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAN","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","ILR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","LA","RULE1",2019,"Thin capitalisation rules operate by limiting the amount of debt"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TTO","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TTO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","URY","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","URY","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VGB","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VGB","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","RULE_TYPE","RULE1",2019,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","RULE_TYPE","RULE1",2024,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE2",2019,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE2",2024,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RPD","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RPD","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BLZ","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BLZ","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRB","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRB","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE3",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","GR","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GEO","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GEO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","ILR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","TR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","LA","RULE2",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","LA","RULE2",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LIE","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LIE","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","DMT","RULE1",2019,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","DMT","RULE1",2024,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","CF","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","DMT","RULE1",2019,"Malta has opted to implement the de minimis threshold in sub-paragraph 4(a) of Article 4 of EU Council Directive 2016/1164. This provides a de minimis threshold of EUR 3 million coupled with an anti-fragmentation rule. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","DMT","RULE1",2024,"Malta has opted to implement the de minimis threshold in sub-paragraph 4(a) of Article 4 of EU Council Directive 2016/1164. This provides a de minimis threshold of EUR 3 million coupled with an anti-fragmentation rule. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","FAM","RULE2",2019,"Restricted transfer pricing rule"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","FAM","RULE2",2024,"Debt-to-(assets - non-debt liabilities)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","LA","RULE1",2019,"Gross (The debt/net assets percentage calculation allows for netting financial assets against debt however the income adjustment itself is based on gross interest)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","LA","RULE1",2024,"Gross "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RV","RULE1",2019,"2:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RV","RULE1",2024,"2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RULE_TYPE","RULE1",2024,"Thin Cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SGP","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","ILR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VNM","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VNM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AIA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AIA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE3",2019,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE3",2024,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COD","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE1",2019,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE3",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE3",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE2",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE3",2019,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE3",2024,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TPD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KNA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KNA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LCA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LCA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","DMT","RULE1",2019,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","DMT","RULE1",2024,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","DMT","RULE2",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","DMT","RULE2",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","TPD","RULE1",2019,"Yes."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RV","RULE1",2019,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","RV","RULE1",2024,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","IRD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","DMT","RULE3",2019,"Exceeding borrowing costs are deductible up to the higher amount of (i) the EUR 3 million de minimis threshold or (ii) 30% of the taxpayer's fiscal EBITDA. The threshold amount is to be considered on a consolidated basis. This implies:</br> <br>- The EBITDA of the taxpayer should be increased or decreased with the amounts paid/received by the taxpayer to/from a Belgian company or Belgian permanent establishment that form part of the group and are not excluded from this rule.</br><br>- The threshold of EUR 3,000,000 will be allocated proportionally among the members of the group"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","DMT","RULE3",2024,"Exceeding borrowing costs are deductible up to the higher amount of (i) the EUR 3 million de minimis threshold or (ii) 30% of the taxpayer's fiscal EBITDA. The threshold amount is to be considered on a consolidated basis. This implies:</br> \r\n- The EBITDA of the taxpayer should be increased or decreased with the amounts paid/received by the taxpayer to/from a Belgian company or Belgian permanent establishment that form part of the group and are not excluded from this rule.</br>\r\n- The threshold of EUR 3,000,000 will be allocated proportionally among the members of the group"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE3",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE3",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","DMT","RULE1",2019,"No; EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","DMT","RULE1",2024,"Yes; EUR 3 million\nNo"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","DMT","RULE1",2019,"ISK 100 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","DMT","RULE1",2024,"ISK 100 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TPD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TPD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RPD","RULE1",2019,"Yes."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","FAM","RULE1",2019,"Debt-to-(assets - non-debt liabilities)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","FAM","RULE1",2024,"Debt-to-(assets - non-debt liabilities)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAN","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","RULE_TYPE","RULE1",2019,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","RULE_TYPE","RULE1",2024,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SGP","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE3",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE3",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","LA","RULE2",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","LA","RULE2",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","IRD","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE3",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RV","RULE2",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs1E88C66E{color:#000000;background-color:transparent;font-family:Arial;font-size:10pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs1E88C66E>3:1</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RV","RULE2",2024,"\r\n3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TPD","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>No</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TPD","RULE1",2024,"\r\nNo"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","CF","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MAC","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MAC","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RPD","RULE1",2019,"Yes (Only on cross border related party)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RPD","RULE1",2024,"Yes (Only on cross border related party)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NGA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NGA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RULE_TYPE","RULE1",2024,"Thin cap (inbound)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RV","RULE1",2019,"2:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RV","RULE1",2024,"2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","DMT","RULE1",2019,"EUR 1 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","DMT","RULE1",2024,"EUR 1 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","DMT","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>the equivalent in RON of the amount of 1,000,000 EUR or 30% of the base computation, where the base is (income - expenses + excess borrowing costs + tax depreciation amounts)</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","DMT","RULE1",2024,"\r\nthe equivalent in RON of the amount of 1,000,000 EUR or 30% of the base computation, where the base is (income - expenses + excess borrowing costs + tax depreciation amounts)       The taxpayer has the right to deduct, in a tax period, the excess costs of indebtedness up to the deductible ceiling of the RON equivalent of �1,000,000. Excess borrowing costs resulting from transactions/operations which do not finance the acquisition/production of fixed assets under construction/assets established under Art. 18^1 para. (3) and (12) respectively Art. 18^3 par. (2) and (9), and which are carried out with affiliated persons, defined according to Art. 7, item 26, shall be deducted, in a tax period, up to the deductible ceiling represented by the equivalent in lei of the amount of 500,000 euro.  The total excess costs of indebtedness resulting from transactions/operations carried out both with the respective affiliated persons and with non-affiliated persons, which may be deducted in a tax period, may not exceed the deductible ceiling represented by the RON equivalent of the amount of 1,000,000 euro.\n\n\n"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SYC","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SYC","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VNM","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","FAM","RULE1",2019,"Debt-to-assets"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","FAM","RULE1",2024,"Debt-to-assets"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","ILR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE2",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RULE_TYPE","RULE2",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE1",2019,"5:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RV","RULE1",2024,"5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BMU","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BMU","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","CF","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DJI","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DJI","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE1",2019,"1 million euros"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE1",2024,"DKK 22.3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE3",2019,"DKK 10 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","DMT","RULE3",2024,"DKK 10 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE3",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE3",2024,"4:1 "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","DMT","RULE1",2019,"3 million euros"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","DMT","RULE1",2024,"3 million euros"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","CF","RULE1",2019,"Carry-forward yes; no carry-back"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","CF","RULE1",2024,"Carry-forward yes; no carry-back"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE2",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE2",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GGY","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GGY","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","DMT","RULE2",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","DMT","RULE2",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RULE_TYPE","RULE1",2024,"EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RULE_TYPE","RULE2",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RULE_TYPE","RULE2",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RV","RULE1",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","CF","RULE1",2019,"Malta has opted to implement an option for taxpayers to carry-forward for exceeding borrowing costs and unused interest capacity which cannot be deducted in the current tax period in line with paragraph 6 of Article 4 of Council Directive 2016/1164."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","CF","RULE1",2024,"Malta has opted to implement an option for taxpayers to carry-forward for exceeding borrowing costs and unused interest capacity which cannot be deducted in the current tax period in line with paragraph 6 of Article 4 of Council Directive 2016/1164."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","LA","RULE1",2019,"The limit is applied to excessive borrowing costs (net interest expense)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","LA","RULE1",2024,"The limit is applied to excessive borrowing costs (net interest expense)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","DMT","RULE1",2019,"2,500 tax units (a figure set annually by the tax authority)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","DMT","RULE1",2024,"2,500 tax units (a figure set annually by the tax authority)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SLE","A","RULE_TYPE","RULE1",2019,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SLE","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","FAM","RULE1",2024,"EBIT"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RV","RULE1",2019,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RV","RULE1",2024,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","IRD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DMA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DMA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE2",2019,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE2",2024,"Other"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE2",2019,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE2",2024,"EUR 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE3",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE3",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JEY","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JEY","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","CF","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","CF","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","IRD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","IRD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RULE_TYPE","RULE1",2019,"Interest Restriction             "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RULE_TYPE","RULE1",2024,"Interest Restriction             "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","CF","RULE1",2024,"Yes, carry forward "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","DMT","RULE1",2019,"PLN 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","DMT","RULE1",2024,"PLN 3 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SLE","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SLE","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","THA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","URY","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZMB","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE1",2019,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","CF","RULE1",2024,"Carry forward: yes; carry-back: no"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE3",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE3",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TR","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","TR","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TPD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TPD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RV","RULE1",2019,"2:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RV","RULE1",2024,"2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RV","RULE1",2019,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RV","RULE1",2024,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RV","RULE1",2019,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RV","RULE1",2024,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","DMT","RULE1",2019,"GBP 2 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","DMT","RULE1",2024,"GBP 2 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KAZ","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RV","RULE2",2019,"2:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RV","RULE2",2024,"2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","GR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","GR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","FAM","RULE1",2019,"Interest-to-Tax EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","FAM","RULE1",2024,"Interest-to-Tax EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","LA","RULE2",2019,"Gross"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","LA","RULE2",2024,"Gross"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PNG","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RV","RULE1",2019,"0.1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","LA","RULE1",2019,"The limit is applied to the amount of interest that exceeds the amount of active interest (the concept of interest includes the results derived from currency exchange differences and indexation)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","LA","RULE1",2024,"The limit is applied to the amount of interest that exceeds the amount of active interest (the concept of \"interest\" includes the results derived from currency exchange differences and indexation)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","DMT","RULE1",2019,"AUD 2 million of debt deductions; or, where the entity is an outbound entity, if 90% or more of the entity's assets are Australian"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","DMT","RULE1",2024,"AUD 2 million of debt deductions; or, where the entity is an outbound entity, if 90% or more of the entity's assets are Australian"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE2",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE2",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","ILR","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","RPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BFA","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BFA","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RV","RULE1",2019,"0.3:1 or 2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","RV","RULE1",2024,"0.3:1 or 2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BWA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","IRD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CIV","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COG","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DJI","A","RULE_TYPE","RULE1",2019,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DJI","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EST","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","DMT","RULE1",2019,"EUR 500,000. Despite of the rules of 500 000 euros and 25* EBITD, the deductible amount of the net interest expense of external net interest is 3 M€. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","DMT","RULE1",2024,"EUR 500,000. Despite of the rules of 500 000 euros and 25* EBITD, the deductible amount of the net interest expense of external net interest is 3 M�. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","TR","RULE1",2024,"No\nYes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JAM","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JAM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","FAM","RULE2",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","FAM","RULE2",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","ILR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","DMT","RULE2",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","DMT","RULE2",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","IRD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","IRD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TPD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TPD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MDV","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","TPD","RULE1",2019,"Yes<br><br>(If the taxpayer is not a member of a group, the answer is No)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","TPD","RULE1",2024,"Yes\r\n\r\n(If the taxpayer is not a member of a group, the answer is \"No\")"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PAK","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SGP","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SGP","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SRB","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","DMT","RULE1",2019,"USD 25 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","DMT","RULE1",2024,"USD 25 million in gross receipts, set in 2018 and adjusted annually for inflation"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VNM","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RV","RULE1",2019,"0.6:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","RV","RULE1",2024,"0.6:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE3",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","FAM","RULE3",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEL","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BEN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","IRD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CMR","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","LA","RULE1",2019,"A maximum deductibility of net interest expenses of twenty percent (20%) of the profit before interest, taxes, depreciation and amortization for each tax period (EBITDA). "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","LA","RULE1",2024,"A maximum deductibility of net interest expenses of twenty percent (20%) of the profit before interest, taxes, depreciation and amortization for each tax period (EBITDA). "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","IRD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","IRD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CZE","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE2",2019,"Interest deduction-to-tax value of total assets"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE2",2024,"Interest deduction-to-tax value of total assets"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE3",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE3",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","TPD","RULE1",2019,"<Font Style=TEXT-DECORATION: line-through;FONT-FAMILY: Arial;FONT-SIZE: 10pt;COLOR: #000000;TEXT-ALIGN: center;>No </Font><Font Style=FONT-FAMILY: Arial;FONT-SIZE: 10pt;COLOR: #000000;TEXT-ALIGN: center;>YES</Font>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","CF","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","CF","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE1",2019,"Safe harbour"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE1",2024,"Safe harbour"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RV","RULE1",2019,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","RV","RULE1",2024,"1.5:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","CF","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","CF","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RULE_TYPE","RULE2",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RULE_TYPE","RULE2",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LVA","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","TR","RULE1",2019,"Malta opted to implement an option for non-fiscally consolidated groups to calculate the exceeding borrowing costs and the tax-adjusted EBITDA at the level of the non-fiscally consolidated domestic group in line with sub-paragraph 1(b) of Article 4 of EU Council Directive 2016/1164. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","TR","RULE1",2024,"Malta opted to implement an option for non-fiscally consolidated groups to calculate the exceeding borrowing costs and the tax-adjusted EBITDA at the level of the non-fiscally consolidated domestic group in line with sub-paragraph 1(b) of Article 4 of EU Council Directive 2016/1164. "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","DMT","RULE1",2019,"RM 500,000"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","DMT","RULE1",2024,"RM 500,000"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RV","RULE1",2019,"0.2"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MYS","A","RV","RULE1",2024,"0.2"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","IRD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","IRD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TR","RULE1",2019,"Only for banks"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TR","RULE1",2024,"Yes - for banks"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","OMN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","QAT","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","QAT","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SAU","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SEN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SEN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UKR","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","FAM","RULE2",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","FAM","RULE2",2024,"tax EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RULE_TYPE","RULE2",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RULE_TYPE","RULE2",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RV","RULE1",2024,"0.75"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RV","RULE2",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BGR","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BHR","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BHR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CRI","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CUW","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CUW","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE3",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","ILR","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE3",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RULE_TYPE","RULE3",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE2",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>0.027</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RV","RULE2",2024,"0.06"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RV","RULE1",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","RV","RULE1",2024,"0.125694444"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","TR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GBR","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HKG","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HKG","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","DMT","RULE1",2019,"INR 10 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IND","A","DMT","RULE1",2024,"INR 10 million"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISR","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","FAM","RULE1",2024,"Fixed ratio"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KEN","A","RV","RULE1",2024,"30% of earnings before interest, tax, depreciation, and amortization ( EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MLT","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NGA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","RV","RULE1",2024,"0.2"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","CF","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","GR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","GR","RULE1",2024,"Yes - 110%"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","IRD","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ROU","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","RUS","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUN","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUN","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RV","RULE1",2019,"3:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","RV","RULE1",2024,"3:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TUR","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ABW","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AGO","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AGO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","DMT","RULE1",2019,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AND","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","DMT","RULE1",2019,"The interest ratio of the entity is equal or less than the interest ratio of the group to which the entity belongs"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARG","A","DMT","RULE1",2024,"The interest ratio of the entity is equal or less than the interest ratio of the group to which the entity belongs"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUS","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BRA","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHE","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CUW","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CUW","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE3",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","FAM","RULE3",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE2",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DNK","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ESP","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FIN","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","TPD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GAB","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRC","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","DMT","RULE1",2019,"HUF 939,8100,000"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HUN","A","DMT","RULE1",2024,"HUF 939,8100,000"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","FAM","RULE1",2019,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RULE_TYPE","RULE1",2019,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","ILR","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ISL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","CF","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ITA","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JPN","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RPD","RULE2",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KOR","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","TR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LKA","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RULE_TYPE","RULE1",2019,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LUX","A","RULE_TYPE","RULE1",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MCO","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MCO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MEX","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","CF","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNG","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MUS","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MUS","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NGA","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NLD","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","FAM","RULE1",2019,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","FAM","RULE1",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RV","RULE1",2019,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NOR","A","RV","RULE1",2024,"0.25"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","DMT","RULE2",2019,"NZD 10 million of related-party cross-border loan"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","DMT","RULE2",2024,"Yes - NZD 1 million in financing costs"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PER","A","GR","RULE2",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","IRD","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","POL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PRT","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","GR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVK","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RV","RULE1",2019,"4:01"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","LA","RULE1",2019,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RV","RULE1",2019,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWE","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TCA","A","ILR","RULE1",2019,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TCA","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","LA","RULE1",2019,"Gross interest expense; net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","LA","RULE1",2024,"Gross interest expense; net interest expense (The limitation applies to gross interest expense, but the computation allows for interest income to increase the limit.)  "]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","TPD","RULE1",2019,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","USA","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","LA","RULE1",2019,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","LA","RULE1",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RV","RULE1",2019,"<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><br><html xmlns=http://www.w3.org/1999/xhtml><br>\t<head><br>\t\t<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title><br>\t\t</title><br>\t\t<style type=text/css><br>\t\t\t.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}<br>\t\t\t.cs63EB74B2{color:#000000;background-color:transparent;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;}<br>\t\t</style><br>\t</head><br>\t<body><br>\t\t<p class=cs2654AE3A><span class=cs63EB74B2>0.42</span></p></body><br></html><br>"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ZAF","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","FAM","RULE1",2024,"EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HRV","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","RULE_TYPE","RULE1",2024,"ILRs/general"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","RV","RULE1",2024,"Restricted to 30% tax EBITDA (if over/above 12m AED de minimis in a taxable period)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GIB","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","IRD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RULE_TYPE","RULE2",2024,"EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RV","RULE2",2024,"75% safe harbour or 110% of worldwide group debt percentage"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HTI","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRD","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","LA","RULE1",2024,"Gross interest"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","LA","RULE2",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RULE_TYPE","RULE3",2024,"Restricted transfer pricing rule"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","TR","RULE1",2024,"No targets; exemptions for banks, insurance and qualiying infrastructure projects."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TPD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","RULE_TYPE","RULE1",2024,"General/Safe Harbour"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","LA","RULE1",2024,"Gross Interest Expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MSR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","LA","RULE4",2024,"Gross interest"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MNE","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","LA","RULE2",2024,"Gross interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","LA","RULE1",2024,"The EBITDA shall be calculated by adding back to the income subject to tax the tax-adjusted amounts for excessive interest as well as the tax-adjusted amounts for depreciation. Tax exempt income shall be excluded from the EBITDA of the entity.\n    �Excessive interest� means the amount by which the deductible interest of an entity exceeds taxable interest revenues and other economically equivalent taxable revenues that the entity receives."]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","UZB","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","RPD","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","CF","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","CF","RULE1",2024,"Yes (only carry forward)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","GR","RULE4",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","CF","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","JOR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RV","RULE4",2024,"1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","RV","RULE1",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","CF","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SMR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TR","RULE4",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","LA","RULE1",2024,"net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","CF","RULE1",2024,"Yes 5 years"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","DMT","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","ILR","RULE4",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","VCT","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","LA","RULE1",2024,"Net Interest Expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RV","RULE2",2024,"0.3"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TPD","RULE4",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","DMT","RULE1",2024,"Yes - 12,000,000 AED"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","TGO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","LA","RULE1",2024,"Yes to gross"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","IRD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","RV","RULE1",2024,"1.5 - 1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","RV","RULE1",2024,"30 percent of the taxpayer's EBTDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","GR","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","PHL","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","FAM","RULE2",2024,"Interest-to-EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","IRD","RULE2",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","IRD","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","FAM","RULE1",2024,"Debt-to-equity"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AZE","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","IRD","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","DMT","RULE2",2024,"1.000.000 EUR"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","DMT","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","ILR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","TR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","FAM","RULE1",2024,"Interest to EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MAR","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ATG","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","IRD","RULE4",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","CF","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DEU","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","RULE_TYPE","RULE1",2024,"General"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","DMT","RULE1",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","FAM","RULE1",2024,"Net Interest Expenditure to Taxable EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","DMT","RULE1",2024,"Yes, 3 Milion EURO"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","TR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RULE_TYPE","RULE2",2024,"Earnings stripping"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","FAM","RULE4",2024,"Annual average effective rate applied by banks"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","KWT","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","DMT","RULE3",2024,"Yes - NZD 10 million of related-party cross-border loans"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","TR","RULE1",2024,"yes (see footnote)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RULE_TYPE","RULE4",2024,"General rule"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","CF","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","LA","RULE3",2024,"Gross"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","CF","RULE1",2024,"Yes - Up to 10 years"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","TR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","FAM","RULE1",2024,"EBITDA (adapted for tax pusposes)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","GR","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","TPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","FAM","RULE2",2024,"Interest to EBITDA"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","RULE_TYPE","RULE1",2024,"Thin Cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NAM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","DMT","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","WSM","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SWZ","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","LTU","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","TPD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","RULE_TYPE","RULE1",2024,"Thin cap"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","RV","RULE1",2024,"4:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ALB","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RPD","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","DMT","RULE4",2024,"None"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IRL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RPD","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","TPD","RULE3",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","NZL","A","ILR","RULE3",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","GR","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CPV","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","LA","RULE1",2024,"1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","COK","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","MRT","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","HND","A","GR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CHL","A","LA","RULE1",2024,"Net interest expense"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","IDN","A","LA","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","ARE","A","IRD","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","SVN","A","RPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRO","A","ILR","RULE1",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","EGY","A","TR","RULE1",2024,"from 2028 it will be 2:1"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","AUT","A","GR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","CF","RULE4",2024,"No"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","CAN","A","TPD","RULE2",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","RPD","RULE4",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","GRL","A","ILR","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","BIH","A","RPD","RULE1",2024,"No (not apply to banks, leasing and insurance companies)"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","DOM","A","CF","RULE1",2024,"Yes"]
["OECD.CTP.TPS:DSD_QDD_ILR@DF_QDD_ILR(1.0)","FRA","A","TPD","RULE3",2024,"No"]