Volume 44 (2016) / Issue 11

Maria Mikhaylova, Yulia Akhonina, 'Thin Capitalization in Russia: Rules, Trends and Changes' (2016) 44 Intertax, Issue 11, pp. 853–858

Abstract

This article explores the interpretation and practical application of current thin capitalization rules in Russia, as well as future changes in Russian tax law governing these rules.

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ISSN: 0165-2826
ID: TAXI2016079