thin capitalization

Resource Information

The concept thin capitalization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Fremdfinanzierung" als Mehrstaaten-Problem
"Fremdfinanzierung" von Kapitalgesellschaften durch Anteilseigner : im deutschen und ausländischen Körperschaftsteuerrecht
"Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 1)
"Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 2 )
2005 Mexican tax reform
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
A Brazilian view on base erosion and profit shifting : an alternative path
A bitributação econômica do lucro empresarial
A break with tradition
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Austria
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Belgium
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Cyprus
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Czech Republic
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Denmark
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Estonia
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Finland
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : France
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Germany
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Greece
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Hungary
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Ireland
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Italy
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Latvia
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Lithuania
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Luxembourg
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Malta
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Netherlands
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Norway
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Poland
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Portugal
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Russia
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovak Republic
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovenia
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Spain
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Sweden
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Switzerland
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United Kingdom
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United States
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
A critical review of the thin capitalization rules
A critique of Germany's proposed thin capitalization rules
A definite resemblance
A guide to Italy's corporate tax reforms
A long way to go for thin capitalization rules
A new transfer pricing regime
A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
A review of Spain's thin capitalization rules
A short guide to the South African tax system
AAA v Financial Directorate : c j 2Afs 108/2004 - 106
Abgrenzung von Eigen- und Fremdkapital im US-amerikanischen Gesellschafts- und Steuerrecht
Abgrenzung zwischen gewinnabhängig und gewinnunabhängig verzinsten Darlehen bei õ 8a KStG
Abzugsfähigkeit von Teilwertabschreibungen auf eigenkapitalersetzende Darlehen - Eine Analyse des BFH-Urteils vom 14.1.2009 unter besonderer Berücksichtigung des Paragr. 1 AStG
Acquisition of Canadian businesses by nonresidents
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
Advance Pricing Agreements
Advance pricing agreements : the UK perspective
Advance pricing agreements and thin capitalization
Advocate General publishes Opinion in "Thin Cap GLO" case
Aggressive tax planning : an analysis from an EU perspective
Akquisitionsfinanzierung in den Niederlanden
Aktuelle Änderungen im deutschen internationalen Steuerrecht
Amended thin capitalization rules
Amendments to the Thin Cap rule, the CFC rule and the GAAR following ATAD implementation
An Italian perspective on recent ECJ direct tax decisions
An analysis of Kenya's transfer pricing regime
An overview of arm's length approaches to thin capitalization
Analyse des neuen BMF-Schreibens vom 19.9.2006 zum Finanzierungskostenabzugsverbot beim fremdfinanzierten konzerninternen Anteilserwerb (Paragr. 8a Abs. 6 KStG)
Annual review : Australia
Annual review : The Netherlands
Anti profit-shifting rules and foreign direct investment
Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Anti-abuse steps risk investment
Anti-avoidance developments in selected Asian jurisdictions
Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
Anti-avoidance provisions in the Spanish corporate income tax act
Ants and the shifting sands of tax reform down under
Anwendung der Zinsschranke bei Personengesellschaften
Anwendung des Paragr. 8a KStG : ein Diskussionsbeitrag
Anwendung des Paragr. 8a KStG bei Personengesellschaften in grenzüberschreitenden Sachverhaltskonstellationen
Anwendung des Paragr. 8a KStG bei beschränkter Steuerpflicht : zwischen Treaty Override und Gemeinschaftswidrigkeit?
Anwendung des para 8a KStG in Umwandlungsfällen
Anwendungsbereich und Rechtsfolgen von Paragr. 8a KStG n.F
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Application of anti-abuse concepts denied when compensatory taxation exists
Applying articles 9 and 24 of the OECD Model to thin capitalization rules
Approaches to thin capitalization
Are French thin capitalization rules compatible with OECD Model Convention?
Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
Argentina's comprehensive 2018 tax reform
Argentine tax reform : opportunities and challenges for foreign investors
Arm's length conditions override actual conditions - transfer pricing and debt equity rules
Article 10a Corporation Tax Act 1969 : a plea for thin capitalization in the Netherlands
Article 212 du CGI, suite et fin
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Artificiality or commerciality? The Thin Cap GLO : back in the UK
Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
Ausgewählte Anwendungsprobleme der Zinsschranke
Ausgewählte Einzelfragen zu Paragr. 8a KStG mit internationalem Bezug
Ausgewählte Gestaltungsmassnahmen zur Vermeidung der Anwendung der Zinsschranke
Ausgewählte Problembereiche des par. 8a KStG n.F. bei fremdfinanzierten Buy-out Transaktionen
Ausgewählte Zweifelsfragen zum neuen Paragr. 8a KStG bei konzerntypischen Holdingstrukturen sowie zu dessen Anwendung auf in Deutschland nicht der Besteuerung unterliegende Kapitalgesellschaften
Australia 2001 tax wrap-up : significant changes in 2001 affected tax treaties, withholding exemptions, and debt/equity and thin cap rules
Australia introduces changes to thin capitalization legislation
Australia's diverted profits tax : a new tool to combat base erosion and profit shifting
Australia's diverted profits tax : applications and exclusions
Australia's new thin capitalization regime
Australia's retrospective transfer pricing law changes
Australia's return to the international tax reform stage
Australia's thin cap regime : applying the arm's-length debt test
Australia's thin capitalization rules
Australia: analysis of the ATO ruling on the interaction between transfer pricing and thin cap rules
Australia: draft determination on interaction between thin cap and transfer pricing
Australia: interaction of thin cap and transfer pricing rules
Australia: stage one of transfer pricing reforms legislated
Australia: stage one reforms released
Australian Tribunal considers application of thin capitalization rules to a discretionary trust
Australian taxation of cross-border real estate investment
Australische "Thin Capitalization Rules" aus deutscher Sicht
Avoiding the problem with Germany's new rules
BEPS Action 4 : policy considerations and implementation status
BFH deals blow to German tax administrations efforts to treat debt as equity
BMF-Schreiben zur Anwendung der steuerlichen Zinsschranke und zur Gesellschafter-Fremdfinanzierung bei Kapitalgesellschaften : wichtige Verwaltungsregelungen, strittige Punkte und offene Fragen nach dem BMF-Schreiben vom 4.7.2008, IV C7 - S 2742-a/07/10001
BRICS and international tax law
Base erosion and profit shifting - debt : equity
Base erosion and profit shifting and interest expenditure
Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
Belgian budgetary income tax measures of 1997 : major changes for the participation exemption and introduction of thin capitalization rules
Belgian tax developments include new rules on service centres, participation exemption, loss carryforwards, and thin cap
Belgium : recent changes in tax legislation
Belgium : recent tax changes
Belgium: 2012 Tax reforms
Belgium: changes to new thin cap rules
Belgium: status of the tax reforms and 2013 budget
België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
Besix Kier Dabhol, SA v Deputy Director of Income Tax (International Taxation) : ITA No 4249/Mum/07
Besteuerung wirtschaftlicher Aktivitäten von Ausländern in Deutschland
Betriebsbegriff und beschränkte Steuerpflicht im Rahmen der Zinsschrankenregelung der Paragr. 4h EStG und 8a KStG
Big bang for bonds
Bilanzierungsprobleme bei kapitalersetzender Nutzungsüberlassung
Brazil adopts thin capitalisation rules
Brazil's thin cap rules and nondiscrimination under its income tax treaties
Brazil: thin cap rules clarified
Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
Brazilian thin capitalisation rules clarified
Bénéfice imposable - frais généraux - intérêts servis aux associés - exception à la non-déductibilité en faveur des intérêts versés aux sociétés mères (CGI art. 212) - incidence des conventions fiscales lorsque la société mère est étrangère (oui)
CAA Nancy 10 Octobre 2002 no. 98-1741 : SA Florifood-Française de Gastronomie
CJEU - recent developments in direct taxation 2015
Canada expands thin capitalisation rules
Canada releases revised back-to-back loan rules
Canada unveils significant amendments to thin cap regime
Canada's draft legislation on deductibility of interest expense detailed
Canada's problematic proposed new loan rules
Canada-U.S. hybrid financing - a Canadian perspective on the U.S. debt-equity regs
Canada: budget
Canadian 2012 federal budget : tightening the screws
Canadian budget: corporate tax cuts, tighter thin cap rules
Canadian case law developments
Canadian tax planning deadlines for 2013
Canadian thin capitalization developments for foreign currency debt
Canadian thin capitalization proposals curtail inbound real estate planning
Canadian year-end tax planning deadlines for 2012
Canadian year-end tax planning deadlines for 2015
Cash pooling : un produs de trezorerie cu implicatii fiscale
Caution advised to avoid disaster
Cenni sull'asserita autonomia della stabile organizzazione rispetto alla casa madre nella disciplina del reddito d'impresa con particolare riferimento alla normativa sui prezzi di trasferimento
Changes ahead for Paraguay's tax system
Changes in Russia's court practice regarding thin capitalization rules
Changes to French tax rules may affect U.S. companies
Changes to Slovak tax legislation
Changing the borders : report of Canadian Advisory Panel
Characterization of corporate debt as stock ("thin capitalization")
China's new thin capitalization regime - opportunities, exceptions, risks
China's thin capitalisation rule
Choose your instruments carefully
Circulaire geeft extensieve interpretatie van het begrip "geldlening" in de zin van artikel 18, tweede lid van het W.I.B. 1992
Clash of rules : thin capitalization and transfer pricing
Codification of the arm's length principle and introduction of thin capitalization legislation
Colombian tax reform on transfer pricing
Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH
Compatibilité de l'article 212 du CGI avec le principe communautaire de liberté d'établissement : CE 30 décembre 2003 no. 249047 sect., min. c/ SARL Coréal Gestion
Compatibilité de l'article 212 du CGI avec le principe de non-discrimination posé par les conventions fiscales : CE 30 décembre 2003 no. 233894 sect., SA Andritz
Compendium vennootschapsbelasting
Complying with the thin capitalisation rules : the new burdens imposed by the International Financial Reporting Standards
Conflicts of qualification and thin capitalisation rules
Conflicts of qualification in tax treaty law
Congo's new mining tax rules and their effect on the Belgium-DRC tax treaty
Conseil d'Etat zur französischen Unterkapitalisierungsregel : Widerspruch zu DBA- und EU-Recht = Conseil d'Etat rules on French thin capitalization : contradiction to tax treaty and EC law
Consequences of the Standortsicherungsgesetz for Japanese corporations in Germany
Contributions to international co-operation in tax matters : treaty shopping, thin capitalization, co-operation between tax authorities, resolving international tax disputes
Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union
Corporate income tax law
Corporate loss utilization through aggressive tax planning [Greece]
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Corporate tax considerations for U.S.-Canadian cross-border planning
Corporation Tax Reform - Consultation Document of August 2003
Correction tax and thin capitalization
Costa Rican deficit drives aggressive interpretation of tax law
Cross border intra-group financing in France after the Conseil d'Etat decisions of 30 December 2003
Cross-border corporate acquisitions : tax-efficient structuring using intra-group debt financing
Cross-border issues in investing in the United Kingdom
Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
Curbing thin capitalization : a comparative overview with reference to South Africa's approach - challenges posed by the amended Section 31 of the Income Tax Act 1962
Current anti-tax avoidance legislation in Japan with respect to international affairs
Current taxation issues arising out of capital management strategies
Current trends in counteracting thin (insufficient) capitalization in the Russian legal system
Czech Republic : amended thin cap rule clarified
Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG
Das BMF-Schreiben vom 15. Juli 2004 zu Paragr. 8a KStG n.F
Das Einführungsschreiben zu para8a KStG. Anmerkungen zum BMF- Schreiben vom 15.12.1994 - IV B 7 - S 2742a 65/94
Das Quasi-Eigenkapital bei der GmbH als steuerrechtliches Problem
Das Tatbestandsmerkmal der wesentlichen Beteiligung in Art. 8a KStG
Das neue BMF-Schreiben zur Gesellschafter-Fremdfinanzierung (Paragr. 8a KStG)
Das sog. Erstjahresproblem bei der Organschaft in der Escape-Klausel : Praxisfragen zur Organschaft bei der Zinsschranke im Rahmen der Escape-Klausel
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
De Organschaft in de Körperschaftsteuer
De bank als houder van cumulatief preferent aandelenkapitaal
De concerntoets in de "Bosal -wetgeving"
De eerste jurisprudentie van de rechtbank op het gebied van de thincapregeling
De gevolgen van de onderkapitalisatieregeling voor binnenlandse belastingplichtigen die uitsluitend in Nederland actief zijn
De nieuwe "thin capitalization"-regels in Duitsland; consequenties voor Nederlandse aandeelhouders in Duitse vennootschappen
De nieuwe thin cap-regeling : het bos door de bomen
De overnameholding nader beschouwd
De problematiek van de kapitaalallocatie aan vaste inrichtingen
De recente onbekende en onnavolgbare wijzigingen van de thin-capregeling : 'Dont't go changing; just stay the way you are'
Decreto Lei No. 5/96. Adita o artigo 57-C ao Decreto Lei No. 442- B/88, de 30 de Novembro (aprova o Código do Imposto sobre o Rendimento das Pessoas Colectivas - IRC)
Delaware and foreign banks can capitalize on quasi-thin capitalization
Denmark as a holding jurisdiction
Der Anteilseignerbegriff des para 8a KStG
Der Entwurf eines neuen BMF-Schreibens zur Gesellschafter-Fremdfinanzierung (par. 8 a KStG) - eine erste Übersicht
Der Zinsvortrag im Rahmen der Regelungen zur Zinsschranke
Despite guidance, questions remain under new German thin cap rules
Details of proposed German tax act. Initiatives to facilitate investment
Deutsche Gesellschafter-Fremdfinanzierungsregelung und abkommensrechtliche Schachtelbefreiung im DBA Deutschland-Österreich = German thin-capitalisation rules and tax treaty Austria-Germany
Developments in Latin American cross-border taxation
Developments in thin capitalization and some legal obstacles to legislation
Developments on the Russian "deoffshorisation" initiative
Die Besteuerung der Gesellschafter-Fremdfinanzierung : unter besonderer Berücksichtigung der Unternehmensverhältnisse in den USA
Die Einheit von Betriebs- und Besitzgesellschaft. Zu den Rechtsfolgen eigenkapitalersetzender Nutzungsüberlassung
Die Fortbestandsgarantie des Art. 57 Abs. 1 EG im Steuerrecht : Anmerkung zu FG Hamburg vom 9.3.2004, VI 279/01, EFG 2004, 1573
Die Fremdfinanzierung von Kapitalgesellschaften durch deren Gesellschafter unter besonderer Berücksichtigung des Entwurfs eines Par. 8a KStG
Die Gesellschafter-Fremdfinanzierung im Lichte der Kapitalverkehrsfreiheit
Die Kapitalisierung einer US-Tochterkapitalgesellschaft aus Sicht einer deutschen Mutterkapitalgesellschaft - Überlegungen und Berechnungen zur Optimierung des Verschuldungsgrads
Die Kapitalisierungsregeln im schweizerischen Steuerrecht
Die Neuregelung des Paragr. 8a KStG im Rahmen der Zinsschranke
Die Position der Finanzverwaltung zur Gesellschafter-Fremdfinanzierung im Outbound-Fall : Europarechtliche Achillesferse des Paragr. 8a KStG?
Die Rechtsprechung des EuGH im Ertragsteuerrecht - Chancen und Risiken für deutsche Unternehmen
Die Zinsschranke - Regelungskonzept und offene Fragen
Die Zinsschranke im Rechtsvergleich : Problemfelder und Lösungsansätze
Die Zinsschranke im Unternehmensteuerreformgesetz 2008 : zur Frage ihrer Vereinbarkeit mit dem Verfassungs-, Europa- und Abkommensrecht
Die Zinsschranke nach der geplanten Unternehmensteuerreform 2008 - Funktionsweise und erste Gestaltungsüberlegungen
Die Zinsschranke: eine verfassungs-, europa- und abkommensrechtliche Würdigung
Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
Die deutsche Zinsschranke - ein Vergleich mit den niederländischen Thin Capitalisation Rules und den US- amerikanischen Earnings Stripping Rules
Die deutschen und die amerikanischen Steuerregeln zur Gesellschafter-Fremdfinanzierung im Rechtsvergleich
Die neue Zinsschranke : Neues Abzugsverbot für Zinsaufwendungen lässt Gestaltungsspielraum
Die tschechischen Unterkapitalisierungsregelungen aus Sicht österreichischer Investoren
Digging into the data : the global tax policy outlook for 2015
Direito tributário internacional : planejamento tributário e operações transnacionais
Discussion paper on arm's length debt test
Distinguishing between equity and debt in the new financial environment
Domestic antiavoidance rules and their interplay with tax treaties
Drie observaties bij thin cap
Dutch Court of Appeal denies interest deductibility on convertible loan in private equity acquisition structure
Dutch holding companies included in Brazilian grey list : controlled foreign company, thin capitalization and consolidation rules not applicable for 2015
Dutch thin capitalization rules 'EU proof'?
Dutch thin capitalization rules from 2004 onwards
Déductibilité des intérêts, traité de Rome et conventions fiscales
ECJ - recent developments in direct taxation 2012
ECJ : if tax is paid once in the EU, does it matter where?
ECJ concludes German thin cap legislation compatible with EC law with respect to third States : Lasertec
ECJ rules on U.K. Thin Cap GLO (case C-524/04) : ruling questions the need for domestic transfer pricing
ECJ's influence goes beyond member states
EMEA tax transactions guide
EMEA transfer pricing handbook : 2017
EMEA transfer pricing handbook : 2018
Earnings stripping and thin cap rules : maintaining an arm's length distance
Easing up on debt-to-equity conversions
Eenvoud en doeltreffendheid : Liber Amicorum Mr. J.T. Warnaar
Eigenkapital ersetzende Gesellschafterdarlehen in Lehre und Rechtsprechung
Eigenkapitalersetzende Darlehen in der Handels-und Steuerbilanz von Gesellschaften mit beschränkter Haftung
Eigenkapitalersetzende Gesellschafterleistungen
Ein Überblick über die Neuerungen im deutschen Steuerrecht = Changes in German tax law
Einführung einer Zinsschranke in Spanien
Einschränkung der Abzugsfähigkeit von Schuldzinsen durch neue 'thin capitalization rules" in Italien
El concepto de dividendo en los convenios de doble imposición
El impacto de la tributación sobre las operaciones internacionales
Emissionsabgabe - Möglichkeiten und Grenzen des Erlasses
Enhanced tax incentives in Malaysia's 2018 budget
Enkele aspecten van de voorgestelde thin-capitalisationwetgeving
Enkele internationale aspecten van de onderkapitalisatieregeling
Ensuring deductions under the new debt/equity rules
Enthält die Beteiligungsbuchwertkürzung gem. para 8a Abs. 4 S.3 KStG einen Systemfehler?
Entwicklungen im internationalen Steuerrecht
Erlasse und Weisungen auf dem Gebiete der direkten Bundessteuer : Kreisschreiben No. 6 der Eidg. Steuerverwaltung vom 6. Juni 1997 : Verdecktes Eigenkapital (Art. 65 und 75 DBG) bei Kapitalgesellschaften und Genossenschaften
Erste Gedanken zur Zinsschranke nach der Unternehmensteuerreform
Erste Probleme mit Sec. 8A des Körperschaftsteuergesetzes
Ertragsteuerliche Änderungen für Unternehmen zum Jahreswechsel 2003/2004 : die wesentlichen Veränderungen der verabschiedeten Gesetze gegenüber den Regierungsentwürfen
Europarechtswidrigkeit des neuen Paragr. 8a KStG?
European Court supports UK thin capitalisation rules
European Union corporate tax law
Evaluation of Turkish corporate tax law under the principle of freedom of establishment
Evaluation of the earnings stripping rules
Evenwichtsstoornissen in de vennootschapsbelasting: het voorstel inzake de omzetting van afgewaardeerde vorderingen
Federal budget 2012 : the plan to return to balanced budgets
Financement intragroupe impliquant des sociétés en Suisse : avantages et limites de la pratique des taux fiscalement admis publiés par l'AFC | Konzerninterne Finanzierung und die Schweiz : Nutzung von Safe Harbors : Möglichkeiten und Grenzen
Financial buy-outs : structuring the deal and sweet equity
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Australia
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Austria
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Belgium
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Brazil
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Bulgaria
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : China
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Cyprus
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Czech Republic
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Denmark
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Finland
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : France
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Germany
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Greece
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Hungary
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : India
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Ireland
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Italy
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Japan
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Latvia
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Luxembourg
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Malta
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Netherlands
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Poland
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Portugal
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Romania
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Russia
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovenia
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Spain
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Sweden
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Switzerland
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : United Kingdom
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : United States
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : introduction
Financing infrastructure projects
Financing of German subsidiaries : German and US tax treatment of silent partnerships and profit participating loans
Finanzierung ausländischer Tochterkapitalgesellschaften durch ausländische nahestehende Personen - Tz. 27 des BMF-Schreibens zu Paragr. 8a KStG n. F
Finanzierungsfreiheit und Gesellschafter-Fremdfinanzierung in den EU-Mitgliedsstaaten
First UK thin cap law stresses arm's length test over ratios
Fiscaal praktijkboek 2012-2013 : directe belastingen : fiscale nieuwigheden praktisch bekeken
Fiscal versus commercial profit accounting in the Netherlands, France and Germany
Fiscale aspecten van vreemd vermogen verstrekt door aandeelhouders
Fiscale onderkapitalisatie van vennootschappen
Fiscalidad internacional : precios de transferencia en el Mercosur
Fixed ratio thin capitalization rules in conflict with the arm's length principle and relative issues of deductibility
Foreign direct investment, thin capitalization, and the interest expense deduction : a policy analysis
Foreign investment in Australia; thin capitalization rules
Foreign investments in U.S. renewables through a leveraged blocker
Formalistic approach to the application of thin capitalization rules to interest flowing between Russian companies of an international group abolished
Forthcoming reform of Canada's international tax law?
Frais et charges. Frais financiers. Intérêts servis à raison des sommes versées par les associés en sus de leur apport. Intérêts afférents aux sommes mises par une société étrangère à la disposition de la société française qu'elle contrôle. Déduction admise du résultat imposable de la société française uniquement si ces sommes n'excèdent pas une fois et demie le montant du capital social de la société française. possibilité d'invoquer le bénéfice de la clause d'égalité de traitement prévue dans la convention fiscale. (Concl. TA Orléans, 6 mai 1997, req. No. 95-544)
France : sweeping tax changes affecting in/outbound investments
France's revised thin capitalization regulations
Frankreich vor der Reform der steuerlichen Behandlung der Gesellschafterfremdfinanzierung
Franse onderkapitalisatieregeling strijdig met DBV
Fremdfinanzierung im Konzern : Internationaler Trend zur Verschärfung der Steuervorschriften
Fremdvergleich im Rahmen der deutschen Thin-Capitalization-Rules des Paragr. 8a KStG sowie der Dokumentationsvorschriften nach Paragr. 90 Abs. 3 AO
French 2006 Finance Bill tougher on inbounds
French Finance Bills include extensive thin cap reforms
French Supreme Court decisions undermine thin capitalization rules
French anti cross-border avoidance rules from an EU perspective
French tax developments in 2001 and what to expect next
French tax update : new rules for multinationals' headquarters, logistics centers
From confusion to clarity: intra group policy on financing
Funktionsweise und Zweifelsfragen der neuen Zinsschranke 2008 (Paragr. 4 EStG; Paragr. 8a KStG n. F.)
Förtäckt dividend i beskattningen
General anti-avoidance rules (GAAR) in Portugal
Generalthema II : Das "Eigen-/Fremdkapital-Rätsel"
German MOF issues draft decree on thin capitalisation rules
German Ministry of Finance publishes guidelines on shareholder debt financing rules
German corporate taxation : implications for international tax planning
German government proposes major corporate tax changes affecting inbound investors
German tax guide
German tax reform 2004
German tax treatment of interest for outbound shareholder loans

thin capitalization Resource Information The concept thin capitalization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

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The concept thin capitalization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.