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Asia-Pacific: A critical review of the thin capitalization rules

Publication date: 01 Aug 97 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 3 No 8

Pages: pp.239-252

Abstract:
The authors survey the thin capitalization regimes of selected countries in the Asia-Pacific region. The tax policy options which are available to abrogate the advantages related to thin capitalization are considered, and the need for specific legislation to counter such practices are debated. A few conclusions and recommendations are made.

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Author profiles

Prof Grant Richardson CTA
Grant works for the Department of Accountancy at the City University of Hong Kong. - Current at 01 October 2009
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Dean HANLON
Dean is a Lecturer in the Department of Accounting and Finance, Monash University.
Current at 1 September 2013
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