Interest paid on debt owed to related parties is not deductible if the debt equity ratio exceeds 2:1 and the debt is in excess of DKK 5 million.
Debt from related parties includes external bank debt where group member companies or shareholders have provided guarantees to the bank.
UK HMRC has published guidance on reporting cross-border arrangements under the new Mandatory Disclosure Rules. The new rules were recently introd...
France has published the Decree of 3 February 2023 in the Official Gazette, which updates the list of non-cooperative states and territories. The...
On 30 January 2023, Pakistan's Federal Board of Revenue has issued Notification S.R.O82(I)/2023, announcing that the amending protocol to the 2004...
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