Results 131 to 140 of about 182 (166)

The Thin Capitalization Regime – A Discussion of Current and Proposed Rules

Asia-Pacific Tax Bulletin, 2013
The New Zealand tax authorities, in January 2013, released an Issues Paper reviewing the current thin capitalization regime and proposing a number of changes. The proposals contained in the paper are part of the overhaul of New Zealand’s international tax system, which began in 2007.
M. Redington, N. Jones
exaly   +2 more sources

Clash of Rules: Thin Capitalization and Transfer Pricing

International Transfer Pricing Journal, 2010
This article considers the interaction of thin capitalization rules and transfer pricing rules in Australia, including the current position of the Australian Taxation Office. The potential impact of income tax treaties is also examined.
exaly   +2 more sources

Der Einfluss von ergebnisgrößenbasierten Thin Capitalization Rules

2011
In diesem Kapitel werden die deutschen und italienischen Thin Capitalization Rules des Jahres 2008 hinsichtlich ihres Einflusses auf die Finanzierungsentscheidungen von Investoren untersucht. In diesem Zusammenhang werden in beiden Landern die jeweiligen steuerlichen Rahmenbedingungen des Jahres 2008 zugrunde gelegt.
exaly   +2 more sources

Der Einfluss von verschuldungsgradbasierten Thin Capitalization Rules

2011
In Kapitel 2 wurde eine Systematisierung von Thin Capitalization Rules vorgenommen. Hierbei wurde herausgearbeitet, dass der Safe Haven bei der Anknupfung an eine Bestandsgroβe grundsatzlich auf zwei Arten ermittelt werden kann. Zum einen kann der Verschuldungsgrad zugrunde gelegt werden, zum anderen das Aktivvermogen.
exaly   +2 more sources

Der Einfluss von aktivabasierten Thin Capitalization Rules

2011
Bei der Ermittlung des Safe Havens anhand einer Bestandsgroβe kann nicht nur an einer Passivagroβe, in der Regel dem Verschuldungsgrad, angesetzt werden, sondern alternativ auch an einer Aktivagroβe. Wahrend eine Anknupfung an den Verschuldungsgrad relativ weit verbreitet ist, wird eine Ermittlung der schadlichen Zinsen mit Hilfe des Aktivvermogens nur
exaly   +2 more sources

Thin Capitalization in Russia: Rules, Trends and Changes

Intertax, 2016
This article explores the interpretation and practical application of current thin capitalization rules in Russia, as well as future changes in Russian tax law governing these rules.
Maria Mikhaylova, Yulia Akhonina
openaire   +1 more source

Thin Capitalization Rules in the Context of the CCCTB [PDF]

, 2008
In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB.
Rita de la Feria, Ana Paula Dourado
openaire  

Thin Capitalization Rules and Corresponding Tax Exemptions: All or Nothing

European Taxation, 2017
The author, in this note, discusses the ECJ’s decision in Masco Denmark (Case C-593/14), which addresses the issue of thin capitalization rules that provide for an equivalent tax exemption for interest income in domestic situations only.
openaire   +2 more sources

Thin Capitalization Rules in China

2014
With an increasing number of multinational enterprises conducting business in China, the problems of thin cap became noticeable in the late 1990s and provoked a fierce debate among scholars concerning whether thin cap rules should be introduced. In the promulgation of Enterprise Income Tax Law in 2008, thin cap rules were introduced under Article 46 ...
openaire   +1 more source

Brazillian Thin Capitalization Rule and the Capital Structure of Multinationals

SSRN Electronic Journal, 2019
Denis Alves, Edson Luiz Riccio, Christoph Watrin, Lucas Barros   +3 more
openaire   +1 more source