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Thin capitalisation 110409

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P P Shah & Associates
P P Shah & Associates

The document provides an overview of thin capitalization, which refers to an overweight of debt compared to equity on a company's balance sheet. It discusses the meaning and nature of thin capitalization transactions, anti-avoidance rules related to thin capitalization, and how thin capitalization is addressed in domestic tax laws and double taxation agreements. It also surveys how several major tax jurisdictions, including India, Germany, the UK, and Sweden, approach thin capitalization in their tax systems.

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Certificate Course on International Taxation by WIRC of ICAI Thin Capitalisation – A Concept Presented by: Mr. Paresh P. Shah Chartered Accountant P. P. Shah & Associates Email: paresh@bom3.vsnl.net.in
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Nature of Transaction ,[object Object],[object Object],[object Object],[object Object]
Anti Avoidance Rules – An Overview ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A Hybrid Capital Structure – A Rationale ,[object Object],[object Object],[object Object]
Thin capitalisation-Anti Avoidance Rule ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Anti Avoidance – Alternative approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Taxation ,[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation - DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation – DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation & DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
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Survey of International Jurisdictions ,[object Object],[object Object],[object Object],[object Object]
Thank You

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Thin capitalisation 110409

  • 1. Certificate Course on International Taxation by WIRC of ICAI Thin Capitalisation – A Concept Presented by: Mr. Paresh P. Shah Chartered Accountant P. P. Shah & Associates Email: paresh@bom3.vsnl.net.in
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