Brazil: Final Thin Capitalisation Rules Introduced
August 2, 2010 in Transfer Pricing International Journal
Brazil’s first thin capitalisation rules have been converted into law and were published in the official gazette on June 14, 2010. The rules, set forth in Provisional Measure No. 472/09 2009, are designed to prevent the under-capitalisation of Brazilian companies and the use of excessive indebtedness. Enjoying this article? To continue reading you need to take out a FREE trial to the Transfer Pricing Library.
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