"Thin" capitalisation (under-capitalisation): new rules
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Pepeliaev Group advises that on 29 January 2016 the State Duma adopted a federal law which significantly changes the rules for taxing interest on debt obligations to related parties and/or on debt obligations raised with such parties involved (the so-called "thin" capitalisation, or "under-capitalisation" rules). The law also clarifies many issues which may arise in connection with law enforcement practice where these rules are applied.
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