English Trick of the Day: Capitalization Rules Every Student Must Know

English Trick of the Day explains important capitalization rules every student must know. Learn when to use capital letters ...
internationaltaxreview

The end of thin-capitalization rules as we know them

Thin-capitalization rules, arguably, no longer apply within the EU. Gareth Green and Jonathan Levy of Ernst & Young in London consider the consequences Submit protective claims? In countries where ...
internationaltaxreview

Lawmakers to reconsider thin capitalization rules

The Mexican Congress passed thin-capitalization rules in 2005 to stop taxpayers using excessive debt to avoid tax. Roberto del Toro, David Cuellar and Francisco José Zamora of PricewaterhouseCoopers ...
International Monetary Fund

Thin Capitalization Rules and Multinational Firm Capital Structure

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new ...