Example: confidence
Thin capitalisation
Found 2 free book(s)
Pakistan Tax Profile - KPMG
home.kpmgThin Capitalisation Pakistan has a thin capitalisation regime. These rules apply where a foreign-controlled resident company (including a branch of a foreign company operating in Pakistan) has a foreign debt-to-foreign equity ratio in excess of 3:1 at any time during a tax year. However, thin capitalization rules do not apply to the following:
Ethiopia Fiscal Guide 2019 - assets.kpmg
assets.kpmgThin capitalisation rules If a foreign-controlled resident company, other than a financial institution has an average debt to equity ratio in excess of 2:1 for a tax year, a deduction shall be disallowed for the interest paid by the company during that year.