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Thin capitalisation 110409

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P P Shah & Associates
P P Shah & Associates
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Certificate Course on International Taxation by WIRC of ICAI Thin Capitalisation – A Concept Presented by: Mr. Paresh P. Shah Chartered Accountant P. P. Shah & Associates Email: paresh@bom3.vsnl.net.in
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Meaning & Concept ,[object Object],[object Object],[object Object],[object Object],[object Object]
Nature of Transaction ,[object Object],[object Object],[object Object],[object Object]
Anti Avoidance Rules – An Overview ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A Hybrid Capital Structure – A Rationale ,[object Object],[object Object],[object Object]
Thin capitalisation-Anti Avoidance Rule ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Anti Avoidance – Alternative approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Taxation ,[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation - DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation – DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation & DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Thin Capitalisation & DTAA ,[object Object],[object Object],[object Object]
Thin Capitalisation & DTAA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Survey of International Jurisdictions ,[object Object],[object Object],[object Object],[object Object]
Thank You

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Thin capitalisation 110409

  • 1. Certificate Course on International Taxation by WIRC of ICAI Thin Capitalisation – A Concept Presented by: Mr. Paresh P. Shah Chartered Accountant P. P. Shah & Associates Email: paresh@bom3.vsnl.net.in
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