Published on 23 Aug 01
by THE TAX INSTITUTE
This seminar papers discusses interest deductibility, with a focus on the following issues: What is debt as opposed to equity – the traditional approach; The critical tests in determining deductibility of interest; When does interest start and cease to be deductible?; Issues arising on intra group lending; The importance of purpose – do we need to now look at the advisor's role?
John W DE WIJN
Current at 08 June 2009
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