Sentence examples for Capitalization rules from inspiring English sources

The purpose of thin capitalization rules is to limit multinational firms' possibilities of engaging in tax planning via debt shifting.

You may recall that in 2004, the five largest banks petitioned the Securities and Exchange Commission to waive the net capitalization rules to exempt themselves from leverage limits.

the amendments made by this section shall apply under a cut-off method whereby the uniform capitalization rules are applied only in costing layers of inventory acquired during taxable years beginning on or after January 1 , 1987

This paper analyzes the optimal design of thin capitalization rules in the presence of financial frictions when a host country, in the first stage, chooses the type of thin capitalization rule and then, in the second stage, decides about the strictness.

It does call for following American capitalization rules for the titles of foreign-language works ("Così Fan Tutte," not "Così fan tutte"); urges avoiding "fanciful" punctuation in company names ("Yahoo," not "Yahoo!"); and calls for capitalizing only the first letter of acronyms that exceed four letters ("Unicef," not "UNICEF").

Thin capitalization rules prevent firms from deducting excessive interest expenses from their tax base.

This exemption replaced the 1977 net capitalization rule's 12-to-1 leverage limit.

A particular area within this research deals with the relationship between thin-capitalization rules or other interest deduction restrictions and company capital structure decisions.

(2014) examine the impact of thin-capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals in 54 countries.

In line with previous studies, they carve out a significant debt-reducing effect of different thin-capitalization rules on foreign partners' debt.

In turn, thin-capitalization rules imply that a company that has too much debt compared to equity will be denied fiscal deductions for part of its interest payments, or that part of interest payments will be reclassified as dividends and will not obviously be considered as fiscal deductions.