The Resource Brazilian thin capitalisation rules clarified

Brazilian thin capitalisation rules clarified

Label
Brazilian thin capitalisation rules clarified
Title
Brazilian thin capitalisation rules clarified
Creator
Subject
Language
eng
Summary
Nearly 11 months after enactment, Brazil's thin capitalisation rules have been clarified in Normative Ruling No. 1,154/2011. The ruling makes important clarifications to the thin capitalisation rules by addressing uncertainties relating to the computation of interest under the original rules. However, the authors conclude that, considering the significant time gap between the enactment of the law and the ruling, discussions may arise regarding the retroactive application of the NR 11,154 rules to periods closing on 31 December 2010
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
  • Berry, C
  • Natale, M
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • retroactivity
Label
Brazilian thin capitalisation rules clarified
Instantiates
Publication
Label
Brazilian thin capitalisation rules clarified
Publication

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