Discussion Paper on Arm’s Length Debt Test

Type

Journal

Author

Joseph, A.

Country

Australia

Published Date

May 14, 2014

Issue

International Transfer Pricing Journal 2014 (Volume 21), No. 3

DOI

https://doi.org/10.59403/3rzgbgb

Document

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The author reviews the law relating to thin capitalization as it currently applies and considers a recent Discussion Paper on the arm’s length debt test.

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Discussion Paper on Arm’s Length Debt Test