The New Brazilian Thin Capitalization Rules and How the Other BRICs Approach the Subject

Journal
Dib, R.A. Assad
Brazil
Bulletin for International Taxation 2010 (Volume 64), No. 6
PriceUSD 45

The purpose of this article is to describe and analyse the new Brazilian thin capitalization rules. Consideration is also given as to how the other BRIC countries (i.e. Russia, India and China) and the OECD approach thin capitalization, so as to set the new Brazilian rules in context.