The Resource A critical review of the thin capitalization rules

A critical review of the thin capitalization rules

Label
A critical review of the thin capitalization rules
Title
A critical review of the thin capitalization rules
Creator
Subject
Summary
The authors survey the thin capitalization regimes of selected countries in the Asia-Pacific region. The tax policy options which are available to abrogate the advantages related to thin capitalization are considered, and the need for specific legislation to counter such practices is debated. A few conclusions and recommendations are made
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 3 (1997),
http://library.link/vocab/creatorName
  • Richardson, G
  • Hanlon, D
Language note
English
http://library.link/vocab/subjectName
thin capitalization
Label
A critical review of the thin capitalization rules
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Publication
Label
A critical review of the thin capitalization rules
Publication

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