There are no thin-capitalization rules in Nepal. However, interest payments made by a resident entity to its controlling entity exceeding the total of interest income derived plus 50% of the taxable income of the company are not deductible. For this purpose, 'controlling entities' include non-residents owning or controlling at least 25% of the resident entity.
Austria's Ministry of Finance has published the synthesized text of the 2010 tax treaty with Hong Kong as impacted by the Multilateral Convention t...
Turkey published Law No. 7441 in the Official Gazette on 21 March 2023, which provides for the establishment of the Disaster Reconstruction Fund f...
The In an online panel discussion on 7 March 2023, a US Internal Revenue Service (IRS) official stated that the IRS intends to implement an enha...
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