International Aspects of Thin Capitalization (IFA Cahiers)
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International Aspects of Thin Capitalization (IFA Cahiers)

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Published by Springer .
Written in English


  • International,
  • Taxation,
  • Business & Economics / Public Finance,
  • Legal Reference / Law Profession

Book details:

The Physical Object
Number of Pages840
ID Numbers
Open LibraryOL12803886M
ISBN 109041102140
ISBN 109789041102140

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Thin capitalization rules thus are an important source of understudied variation in tax rates in capital structure studies. This paper examines how thin capitalization rules worldwide affect the File Size: KB. Taxation of International Business Transactions provides sound understanding of foreign tax regimes and more. It is geared for those who want to mitigate, increase, and avoid tax audits in the areas of thin-capitalization, employee-secondment, transfer pricing, and Cited by: 2. The Tax Policy Center's. A citizen’s guide to the fascinating (though often complex) elements of the US tax system. Tax Policy Center Briefing Book. Taxes and Multinational Corporations. How does the current system of international taxation work? Some Background. What are the sources of revenue for the federal government? The purpose of this chapter is to review the latest developments in corporate income tax (CIT) focusing on its international aspects and associated distortions. In this endeavor, the chapter draws on evidence provided by the leading tax experts as well as on the profound and rigorous research produced by academia. This chapter examines and synthesizes research on tax Author: Liucija Birskyte, Gintare Giriuniene.

BRICS and International Tax Law provides an in-depth analysis of the BRICS international tax law and how it differs from the approach of the developed world especially focussing on the BRICS very broad approach to defining evasion. With the ongoing expansion of inbound and more recently outbound foreign direct investment (FDI) in the BRICS with all of them at the same Author: Peter Anthony Wilson. country tax administrations that are considering revising their existing thin capitalisation rules, or introducing thin capitalisation rules for the first time. The paper aims to: describe what is meant by thin capitalisation explain why many countries take File Size: 1MB. International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. We address these concerns by using both broad measures of thin capitalization rules that simply denote whether such rules are in place, in addition to specific, well-defined aspects of thin capitalization rules, to thus strike a balance between power and precision in identifying the sensitivity of affiliate leverage to thin capitalization Size: 1MB.

Deloitte International Tax Source Contact us. 1 Mexico Taxation and Investment Investment climate. Business environment The United Mexican States or, as it is more conventionally called, “Mexico,” has a population of. Thin capitalisation rules determine how much of the interest paid on corporate debt is deductible for tax purposes. Such rules are of interest to private-equity firms, which use significant amounts of debt to finance leveraged buyouts, and in the context of strategic acquisitions, where the purchaser wishes to push debt into higher taxed.   The total debt-to-capitalization ratio is a tool that measures the total amount of outstanding company debt as a percentage of the firm’s total capitalization. The ratio is an indicator of the Author: Will Kenton. THIN CAPITALIZATION RULES * The so-called thin capitalization rules are found in subsections 18(4) to 18(8) of the Income Tax Act (Canada).1 These rules are designed to discourage a non-resident from capitalizing its Canadian corporation (“Canco”) with a disproportionate amount of debt and thereby repatriating a disproportionate amount of Canco’s profits in the form of Size: KB.