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17 Dec 13 Board to review the Thin Capitalisation Arm's Length Debt Test

On 16 December 2013, the Chair of the Board of Taxation, Mrs Teresa Dyson, announced that the Board has released a discussion paper and is inviting written submissions to assist in its Review of the Thin Capitalisation Arm's Length Debt Test.

For the terms of reference and other information about the review, go here

The closing date for submissions is 14 March 2014.


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