Thin capitalisation rules determine how much of the interest paid on corporate debt is deductible for tax purposes. Such rules are primarily of interest to private-equity firms, which use significant amounts of debt to finance
References
* Article on thin capitalisation rules on AltAssets.com [http://www.altassets.com/casefor/sectors/2004/nz4664.php]
Wikimedia Foundation. 2010.
Thin Capitalisation Rules — Von Gesellschafter Fremdfinanzierung spricht man dann, wenn ein Gesellschafter einer Kapitalgesellschaft Fremdkapital zur Verfügung stellt, also gleichzeitig als Eigenkapitalgeber als auch als Fremdkapitalgeber (Gläubiger) in Beziehung zu seiner… … Deutsch Wikipedia
Thin capitalisation — A company said to be thinly capitalised when its capital is made up of a much greater proportion of debt than equity, ie. its gearing is too high. This is perceived to create problems for two classes of people. * consumers and creditors bear the… … Wikipedia
thin capitalisation — In the UK (and in many other jurisdictions throughout the world) the tax regime differentiates between dividends and interest. Dividends are not tax deductible in computing the taxable income of a company whereas interest is. This influences the… … Law dictionary
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
Offshore company — The term offshore company is ambiguous. It may refer to either: A company which is incorporated outside the jurisdiction of its primary operations regardless of whether that jurisdiction is an offshore financial centre (sometimes known as a non… … Wikipedia
International taxation — can mean several things * the study of the interaction of different countries tax laws, as they affect individuals and companies with income and assets in more than one country * the comparative study of different countries tax laws * the… … Wikipedia
Gesellschafter-Fremdfinanzierung — Von Gesellschafter Fremdfinanzierung spricht man dann, wenn ein Gesellschafter einer Kapitalgesellschaft Fremdkapital zur Verfügung stellt, also gleichzeitig als Eigenkapitalgeber als auch als Fremdkapitalgeber (Gläubiger) in Beziehung zu seiner… … Deutsch Wikipedia
Gesellschafterfremdfinanzierung — Von Gesellschafter Fremdfinanzierung spricht man dann, wenn ein Gesellschafter einer Kapitalgesellschaft Fremdkapital zur Verfügung stellt, also gleichzeitig als Eigenkapitalgeber als auch als Fremdkapitalgeber (Gläubiger) in Beziehung zu seiner… … Deutsch Wikipedia
Wikipedia:Manual of Style/Dates and numbers — Shortcuts: WP:MOSNUM WP:DATE MOS:NUM This page is part of the Ma … Wikipedia
Law of the British Virgin Islands — The law of the British Virgin Islands is a combination of common law and statute, and is based heavily upon English law.Law in the British Virgin Islands tends to be a combination of the very old and the very new. As a leading offshore financial… … Wikipedia
