TAX RISKS OF THE COMPANIES RELATED TO INTERCOMPANY BORROWINGJournal: Synergy of Science (Vol.12, No. 1)
Publication Date: 2017-06-30
Authors : Glazovskiy A.S.;
Page : 0-0
Keywords : tax risks; thin capitalization. related parties; borrowing; controlled debt.;
Scientific article is devoted to tax risks of the companies borrowing from foreign related parties. The article describes the main changes of thin capitalization rules and the consequences of this changes.
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Last modified: 2017-06-13 22:25:33