INTM541000 - Introduction to thin capitalisation (legislation and principles)

Table of Contents

INTM541005The importance of 1 April 2004
INTM541010Definition of thin capitalisation
INTM541020Importance of arm’s length principle
INTM541030Tax effects of different methods of funding I
INTM541040Tax effects of different methods of funding II
INTM541050Thinning out: example
INTM541060Use of indirect funding methods