Thin Capitalisation 101
By Meng Lee
59m CPD time
Difficulty: Advanced
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Learn about the thin cap rules that can apply to multinational entities, which limit the portion of debt deductions allowed.
In this session, we cover:
Thin capitalisation rules
Tests for ‘general class investors’
Fixed ratio test
Group ratio test
Third party debt test
Disallowed amounts
Debt deduction creation rules
Anti-avoidance rules
Transfer pricing
Date recorded: 20 June 2024