Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin...

11

Transcript of Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin...

Page 1: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 2: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 3: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 4: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 5: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 6: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 7: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 8: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 9: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 10: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments
Page 11: Submission to the Review of the Thin Capitalisation Arm's ... · Re: Review of the Thin Capitalisation Arm's Length Debt Test Deloitte welcomes the opportunity to provide comments

Welcome International Tax News - PwC€¦ · tighten the thin capitalisation regime which limits tax deductions for interest (and other defined ‘debt deductions’) for certain

Welcome International Tax News - PwC€¦ · tighten the thin capitalisation regime which limits tax deductions for interest (and other defined ‘debt deductions’) for certain

ARM's Regen Med Investor Day, New York City, April 17, 2013

ARM's Regen Med Investor Day, New York City, April 17, 2013

REVIEW OF COMPARABILITY AND OF PROFIT METHODS: … · 4 Chapter I The Arm's Length Principle A. Introduction 1.1 This Chapter provides a background discussion of the arm's length

REVIEW OF COMPARABILITY AND OF PROFIT METHODS: … · 4 Chapter I The Arm's Length Principle A. Introduction 1.1 This Chapter provides a background discussion of the arm's length

THIN CAPITALISATION: ISSUES ON THE “GEARING RATIO”jausttax.com.au/Articles_Free/JAT Volume 07, Issue 1... · 2018-08-30 · THIN CAPITALISATION: ISSUES ON THE “GEARING RATIO”

THIN CAPITALISATION: ISSUES ON THE “GEARING RATIO”jausttax.com.au/Articles_Free/JAT Volume 07, Issue 1... · 2018-08-30 · THIN CAPITALISATION: ISSUES ON THE “GEARING RATIO”

Watching from an Arm's Length: The Foreign Hand in Tamil Cinema ...

Watching from an Arm's Length: The Foreign Hand in Tamil Cinema ...

ASSET CAPITALISATION - Bland Shire

ASSET CAPITALISATION - Bland Shire

Thin capitalisation legislation: a background paper for .... Thin_Capitalization_Background.pdf · Annex 2 contains a number of examples of country thin capitalisation legislation

Thin capitalisation legislation: a background paper for .... Thin_Capitalization_Background.pdf · Annex 2 contains a number of examples of country thin capitalisation legislation

ARM'S DEAL

ARM'S DEAL

Wp3 capitalisation jm roma

Wp3 capitalisation jm roma

Madagascar Capitalisation des acquis

Madagascar Capitalisation des acquis

CELESTIA CAPITALISATION - cofloma · 2015-04-06 · CELESTIA CAPITALISATION est régi par le Code des assurances et relève de la branche 24 (capitalisation). CELESTIA CAPITALISATION

CELESTIA CAPITALISATION - cofloma · 2015-04-06 · CELESTIA CAPITALISATION est régi par le Code des assurances et relève de la branche 24 (capitalisation). CELESTIA CAPITALISATION

Frs 15 Asstes Capitalisation

Frs 15 Asstes Capitalisation

South Debt Payments to Foreigners –Thin Cap Limitations ... · Karen Miller –Webber Wentzel. Current position for South Africa • Section 31 retains an arm's length test to determine

South Debt Payments to Foreigners –Thin Cap Limitations ... · Karen Miller –Webber Wentzel. Current position for South Africa • Section 31 retains an arm's length test to determine

Capitalisation, Developing

Capitalisation, Developing

Advance Pricing Agreement / Safe Harbour / Thin Capitalisation 27 October 2012 Presentation by: CA Yashodhan D. Pradhan.

Advance Pricing Agreement / Safe Harbour / Thin Capitalisation 27 October 2012 Presentation by: CA Yashodhan D. Pradhan.

ARGUS Valuation-Capitalisation Step

ARGUS Valuation-Capitalisation Step

At Arm's Length: Improving Criminal Investigations of Police Shootings

At Arm's Length: Improving Criminal Investigations of Police Shootings

Thin capitalisation: an alternative model for calculating ... · Thin capitalisation: an alternative model for calculating debt percentage. Alison Pavlovich 2 Zealand.3 One of the

Thin capitalisation: an alternative model for calculating ... · Thin capitalisation: an alternative model for calculating debt percentage. Alison Pavlovich 2 Zealand.3 One of the

THIN CAPITALISATION LEGISLATION A BACKGROUND PAPER …

THIN CAPITALISATION LEGISLATION A BACKGROUND PAPER …

Treatment of Thin Capitalisation in Malawi - GBV · Treatment of Thin Capitalisation in Malawi 1 Chapter 1 - Introduction 1.1 Taxation generally Taxation is central to the economic

Treatment of Thin Capitalisation in Malawi - GBV · Treatment of Thin Capitalisation in Malawi 1 Chapter 1 - Introduction 1.1 Taxation generally Taxation is central to the economic