Examples of 'thin capitalization' in a sentence
Meaning of "thin capitalization"
thin capitalization - This phrase refers to a financial strategy where a company relies more on debt financing (loans) than equity financing (stocks) to fund its operations. Thin capitalization can have tax benefits for multinational corporations but may also pose financial risks if the company becomes overleveraged
How to use "thin capitalization" in a sentence
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thin capitalization
The relationship with thin capitalization issues.
Thin capitalization rules and the change of creditor.
Technical issues related to the thin capitalization rules.
Thin capitalization laws are enacted.
Interest expense subject to the thin capitalization rules includes.
The thin capitalization rules apply when both of the following conditions are met.
The last section of the paper deals with thin capitalization regulations.
Thin capitalization rules also apply to third party debts guaranteed by foreign related parties.
Interest disallowed under the thin capitalization rules is not treated as a deemed dividend.
Many developed countries have tightened their approaches to thin capitalization in recent years.
The MCF for the thin capitalization regulation is defined in the following equation.
Taxpayers subject to rules New Zealand thin capitalization rules apply to.
See Thin capitalization.
Debt deductions ” as defined, may be permanently disallowed under the thin capitalization rules.
Interest that is disallowed under the thin capitalization rules can not be carried forward.
See also
Thin capitalization restriction limited to related-party debt.
O Proposing to modify the thin capitalization rules so that they work more effectively.
In most cases, the legislation effectively permits debt levels below the thin capitalization thresholds.
No specific thin capitalization rule, but rules emerge from administrative practice.
These rules are independent of more generalized thin capitalization or earnings-stripping restrictions.
No specific thin capitalization rule, but rules emerge from general tax provisions.
Note, in Switzerland there are rules on thin capitalization.
In certain circumstances, the thin capitalization rules limit a corporation 's deduction of interest expense.
The UAE has not implemented rules on controlled foreign companies, thin capitalization or transfer pricing.
France 's thin capitalization rules apply to interest payable on debt owing to any related party.
Taxpayers subject to rules Japan 's thin capitalization rules apply to.
The thin capitalization regulation will therefore have the following impacts on the host country 's residents.
Taxpayers subject to rules Australia 's thin capitalization rules apply to the following entities.
Separate thin capitalization rules apply to an authorized deposit-taking institution ADI.
Tightening Canada 's thin capitalization regime.
No specific thin capitalization rule, but guidelines set out by the Austrian Administrative Court.
Appropriate treatment of depreciation, loss carry forward, thin capitalization rules, and ring-fencing is important.
The current thin capitalization rules apply only to foreign-owned Canadian corporations.
Budget 2012 proposed a significant expansion of the application of the thin capitalization rules by,.
The central feature of Canada 's current thin capitalization regime is the maximum debtto-equity ratio.
The thin capitalization rules were also significantly tightened in 2012.
Increasingly, other countries have implemented thin capitalization rules, particularly since the late 1980s.
The thin capitalization rule was integrated into the Russian Tax Code in 2002.
Carryforward of Excess Thin Capitalization Limitation x x n / a x √ x.
In 2004, changes were introduced which extended the thin capitalization rules to apply to UKUK transactions.
Treatment of disallowed interest Under thin capitalization rules, disallowed interest may not be carried forward.
Therefore, “ total debt ” in the thin capitalization calculation is total interest-bearing debt.
Carryforward of Excess Thin Capitalization Limitation x x x √ -1 x.
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