The Resource An overview of arm's length approaches to thin capitalization

An overview of arm's length approaches to thin capitalization

Label
An overview of arm's length approaches to thin capitalization
Title
An overview of arm's length approaches to thin capitalization
Creator
Subject
Language
eng
Summary
Tax authorities in key Asian jurisdictions have introduced thin capitalization regimes that provide for an arm's length analysis. As such, it is important and useful for tax and finance executives to know how to conduct and document such an analysis. This article provides practical guidance to conducting an arm's length analysis on thin capitalization and sets out best practices on preparing and maintaining supporting documentation. Topics considered include possible means by which the tax authorities may apply the arm's length principle in the context of working a thin capitalization case, and a discussion of those things that tax authorities tend to like and dislike seeing in reviewing a taxpayer's documentation
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
  • Coronado, L
  • Cheung, P
  • Kyte, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • thin capitalization
  • documentation requirements
Label
An overview of arm's length approaches to thin capitalization
Instantiates
Publication
Label
An overview of arm's length approaches to thin capitalization
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...