Concept and rules of thin capitalization as means of minimizing tax load
Concept and rules of thin capitalization as means of minimizing tax load

Summary/Abstract: The aim of this paper is to study the economic phenomenon of thin capitalization. The paper studies the economic essence of thin capitalization and opportunities to minimize income tax within a group of multinational companies using excessive financing through debt versus equity capital. Ukrainian and international practice of thin capitalization principles’ application as means of minimizing the tax load within the group of multinational companies is considered.

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