thin capitalisationの例文

• In general, most common law countries tend not to employ thin capitalisation rules in relation to raising and maintenance of capital.
• Some tax authorities limit the applicability of thin capitalisation rules to corporate groups with foreign entities to avoid  tax leakage to other jurisdictions.
• "' Thin capitalisation rules "'determine how much of the interest paid on corporate debt is deductible for tax purposes.
• In relation to flexible corporate law, most offshore jurisdictions will normally remove corporate fetters such as thin capitalisation rules, corporate capacity and corporate benefit.
• Hong Kong protects tax revenue by prohibiting payers from claiming tax deductions for interest paid to foreign entities, thus eliminating the possibility of using thin capitalisation to shift income to a lower-tax jurisdiction.