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Proposed amendments to the thin-capitalization rules.

Authors :
Yurchenko, Konstantin
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