n TAXtalk - Thin capitalisation - introduction and practical considerations to the new draft interpretation note : focus

Volume 2013, Issue 40
  • ISSN : 2307-8324


Thin capitalisation relates to the funding of a company with a disproportionate amount of debt as opposed to equity, and this provides the foreign investor with interest income, while providing a deduction of interest for the company paying the interest on the debt.

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