Search results with tag "Thin capitalisation"
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.
585 - Parliament of Fiji
www.parliament.gov.fj587 Division 10—International 60. Foreign tax credit 61. Foreign losses 62. Thin capitalisation 63. Transfer pricing PART 3—CAPITAL GAINS TAX
Taxation (Neutralising Base Erosion and Profit …
taxpolicy.ird.govt.nzOverview of the Bill 1 Bill overview 3 Interest limitation rules 5 Overview 7 Restricted transfer pricing 9 Thin capitalisation 25 Infrastructure project finance 31 Permanent establishment rules 35 Permanent establishment rules 37 Transfer pricing payments rules 49 Transfer pricing rules 51 Country–by–Country reports 58 Hybrid and branch …