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China adopts thin capitalisation
China adopts thin capitalisation - Trends
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16 December 2009 marked the start of thin capitalisation rules in Brazil (Provisional Measure n. 472/09). The thin capitalisation rule is the first step towards future requirements of minimum proportions between debt and equity. Limitations apply on deduction of interest between Brazilian and foreign related legal entities. The new rule will increase the taxable bases of Income Tax (IRPJ) and Social Contribution on Profit (CSLL). Taxand Brazil investigates the key features of the new rules and how they impact multinationals. The limitation for deduction of interest applies to loans obtained from: 1) related parties that are ...
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