Abstract
Taxation differences and corporate behaviour result in source countries protecting their tax revenue by limiting the tax deductibility of interest under thin capitalization rules or general anti-avoidance rules, in addition to applying the standard transfer pricing rules. The author considers the relationship between certain approaches to thin capitalization rules and the arm’s length principle.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
