Home  Journals  Financial Analytics: Science and Experience  19(109) - 2012 May

"Thin" capitalization: updates and structural solutions

Available online: 23 May 2012

Subject Heading: Financial management

JEL Classification: 

The article discloses substance, specifics and economical significance of "thin" capitalization. Review of most recent market deals enables to indicate main tendencies in legislation development concerning "thin" capitalization rule and proposes specific risk mitigate structural solutions.

Keywords: "thin" capitalization, structure, "sister"/"parent" company, beneficial, owner, revenue, affiliated counterparty, Double tax treaty, economical, support, loan, financing

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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