Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/17362
Thin Capitalization Rules: A Tax Reason to Consider Intra-Group Financing Structures
Type of publication
Straipsnis nerecenzuojamoje Lietuvos tarptautinės konferencijos medžiagoje / Article in non-peer-reviewed Lithuanian international conference proceedings (P2b)
Type of publication (old)
P2b
Author(s)
Bezborodkina, Sophia |
Title
Thin Capitalization Rules: A Tax Reason to Consider Intra-Group Financing Structures
Other Title
Nepakankama kapitalizacija:fiskalinės priežastys nagrinėti finansavimą grupės viduje
Date Issued
2007
Is part of
Mokslinės minties šventė - 2007: studentų tarptautinių mokslinių konferencijų pranešimai, [2007 m. balandžio 19-20 d., Vilnius] / Mykolo Romerio universiteto Studentų mokslinė draugija. ISBN 9789955190592
Field of Science
Abstract
The paper is devoted for the problem which is becoming more and more rigid in Russia and other post-Soviet states. This problem is called thin capitalization and basically relates to the special rules of deductibility of interest paid or accrued under the loans to a lender company when its financial position is not very good. In the majority of the EU states a rules of detecting thin capitalization are well functioning and are successfully applied by the fiscal institutions. The general principle of those rules is described in the paper.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Access Rights
Atviroji prieiga / Open Access