Corporate thin capitalisation rules

There are specific rules for thin capitalisation where the actual provision relates to lending between (or supported by) connected companies. These begin at TIOPA10/S152 (previously at TA88/SCH28AA/PARA1A), and inform how the basic transfer pricing legislation at TIOPA10/S147 should be interpreted for the provision of securities between companies.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.