Home  Journals  International Accounting  5(251) - 2013 February

Tax aspects of the intercompany debt financing

Available online: 7 February 2013

Subject Heading: Taxation

JEL Classification: 

In the article tax aspects of the account as expenses for the Russian company of the percent paid within contracts of loan financing, concluded with the dependent companies are considered.

Keywords: intercompany debt financing, limiting size of loan`s expenses, rule of thin capitalization, double tax treaty

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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