Jo Myers, Senior Consultant and Peter Male, Partner, both with Ernst & Young's Transfer Pricing Group in London, provide an overview of UK rules on thin capitalisation
Jo Myers Senior Consultant and Peter Male Partner both with Ernst & Young's Transfer Pricing Group in London provide an overview of UK rules on thin capitalisation
The concept of thin capitalisation
The term thin capitalisation is generally taken to refer to a situation where a company has a high level of debt capital relative to its equity. Multinational groups often finance their business operations via funding between group companies since this allows them to make most efficient use of their overall cash resources. Faced with a choice between...
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Jo Myers, Senior Consultant and Peter Male, Partner, both with Ernst & Young's Transfer Pricing Group in London, provide an overview of UK rules on thin capitalisation
Jo Myers Senior Consultant and Peter Male Partner both with Ernst & Young's Transfer Pricing Group in London provide an overview of UK rules on thin capitalisation
The concept of thin capitalisation
The term thin capitalisation is generally taken to refer to a situation where a company has a high level of debt capital relative to its equity. Multinational groups often finance their business operations via funding between group companies since this allows them to make most efficient use of their overall cash resources. Faced with a choice between...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
