Corporate interest restriction
Debt buy-back
Disallowance of deductions
Identification of the tax-interest amounts
Interest restriction return
No return, or non-compliant return
Disallowed tax-interest expense amounts carried forward
Employer asset-backed pension contribution
Generally
Interest restriction returns
Loan relationship accounting at fair value
Public infrastructure exemption
Reactivation of deductions
Reactivation of interest
Set-off of disallowances and reactivations
Subject to interest restrictions,meaning
Total disallowed amount, meaning