Corporate Tax, cross border related tax
Thin capitalization rule You may think that putting in capital in form of loan is better (more tax efficient) than in form of equity because you will probably be able to pay yourself back in form of interest to reduce your taxable income. Interest must be deductible, right? That is not always the case. The … Read More “Japanese Thin Capitalization Rule and Earning Stripping Rule （過小資本税制と過大資本利子税制）” »