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Proposed amendments to the thin-capitalization rules.
- Source :
- International Tax Review; Jul/Aug2005, Vol. 16 Issue 7, p88-89, 2p
- Publication Year :
- 2005
-
Abstract
- Focuses on the thin capitalization rules included in the proposed amendments to the Russian Tax Code. Deb-to-equity ratio on which the calculation of maximum tax deduction is based; Percentage of share capital for loans issued to resident companies by a foreign investor.
Details
- Language :
- English
- ISSN :
- 09587594
- Volume :
- 16
- Issue :
- 7
- Database :
- Complementary Index
- Journal :
- International Tax Review
- Publication Type :
- Academic Journal
- Accession number :
- 17788101