Financing options: Debt versus equity
A country overview
This book provides an overview of the tax treatment of the provision of capital to a legal entity in: Egypt, Germany, Italy, Malaysia, Switzerland, The Netherlands, Turkey, United Kingdom and United States. Separate chapters are dedicated to these countries.
Each country has its own set of rules to determine whether the capital provided to a legal entity takes the form of equity capital or takes the form of debt capital. The country chapters in this book describe the approach that each country adopts. The outcome is relevant for tax purposes as the expense may or may not be tax deductible for the payer, whereas the income may or may not be taxed in the hand of the recipient.
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