Thin Capitalization Ratios Come under Scrutiny

Journal
Joseph, A.
Australia
International Transfer Pricing Journal 2013 (Volume 20), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers changes made to transfer pricing rules by the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act No. 101 of 2013, as well as announced government intentions to change applicable thin capitalization ratios.