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in this regard, attention would be drawn to simplified corporate structures with easy establishment and minimal formalities, limited liability, flexible management and capitalization structure, plus ample freedom to contract.
in this regard, attention would be drawn to simplified corporate structures with easy establishment and minimal formalities, limited liability, flexible management and capitalization structure, plus ample freedom to contract.
Ultimo aggiornamento 2016-11-30
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en el informe del comité de asuntos fiscales de la ocde titulado "report on thin capitalization ", existe una acción recíproca entre los convenios fiscales y la normativa interna sobre infracapitalización que guarda relación con el ámbito del artículo.
in the oecd committee on fiscal affairs' report on "thin capitalisation ", it is stated that there is an interplay between tax treaties and domestic rules on thin capitalisation which is relevant to the scope of the article.
Ultimo aggiornamento 2016-11-30
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en 1998, la república argentina incorporó normas de capitalización exigua (“thin capitalization rules”) que limitan, en ciertos casos, la deducibilidad de intereses por préstamos otorgados por empresas extranjeras no financieras a sus sociedades controladas.
in 1998, the republic of argentina established thin capitalization rules, which limit, in certain cases, the possibility to deduct interest for loans granted by non-financial foreign companies to their subsidiaries.
Ultimo aggiornamento 2018-02-13
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