WebThin capitalisation. A thinly capitalised entity is one whose assets are funded by a high level of debt and relatively little equity. An entity's debt-to-equity funding is sometimes … WebApr 1, 2015 · The modified back-to-back loan measures proposed in the 2014 Budget were enacted on Dec. 17, 2014. These measures are intended to address situations where certain non-residents try to avoid the application of the thin capitalization and interest-withholding tax rules by making back-to-back loans to Canadian corporations and trusts …
Proposed changes to Australia’s thin capitalisation rules G+T
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