Published on 23 Aug 01
by THE TAX INSTITUTE
This seminar paper discusses thin capitalisation with a focus on: A point-by-point plan to understanding the new rules; The eight categories; The formula for each of the eight categories; Key concepts: understanding and problems; Conclusions: going forward – dealing effectively with the detailed application of the rules.
Professor Bob Deutsch is Deputy President with the Administrative Appeals Tribunal and Head of Education at the Tax Institute. He has written and taught widely in many areas of taxation law and related disciplines.
- Current at
30 August 2017