UK: Tax Treatment of Corporate Debt a June 2011 The Law Library of Congress- 3 However, thin capitalization does not only apply within ... and there are sections in the same Act that are specific to thin capitalization, in other words, debt financing between two companies. ... According to the HMRC Tax Manual, the main general transfer pricing sections in TIOPA 2010 that apply to thin capitalization areanbsp;...
|Title||:||Tax Reform and the Tax Treatment of Debt and Equity|
|Author||:||United States. Congress. House. Committee on Ways and Means|