Thin Capitalisation - Background

Hetvi Sheth , Last updated: 26 April 2014  
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Thin capitalisation is one of the hot topics of international taxation. A company is generally financed through a mixture of debt and equity. It is said to be thinly capitalised when it is financed through a relatively high level of debt compared to equity. Generally, interest on borrowed capital is

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Hetvi Sheth
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