Concept and rules of thin capitalization as means of minimizing tax load
Concept and rules of thin capitalization as means of minimizing tax load
Author(s): Kateryna ProskuraSubject(s): Economy, National Economy, Public Finances
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: thin capitalization; tax; tax load; tax load minimization; loan; loan interest; equity
Summary/Abstract: The aim of this paper is to study the economic phenomenon of thin capitalization. The paper studies the economic essence of thin capitalization and opportunities to minimize income tax within a group of multinational companies using excessive financing through debt versus equity capital. Ukrainian and international practice of thin capitalization principles’ application as means of minimizing the tax load within the group of multinational companies is considered.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 439
- Page Range: 274-283
- Page Count: 10
- Language: English