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https://taxguru.in/corporate-law/uae-corporate-tax-interest-deduction-thin-capitalization.html
UAE Corporate Tax Interest Deduction & Thin Capitalization
Aug 21, 2026 - UAE Corporate Tax limits excessive interest deductions through EBITDA-based rules, with specific considerations for Related Party financing and documentation.
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https://www.horizonbizco.com/glossary/thin-capitalization/
Thin Capitalization - Horizonbizco
Thin capitalization involves high debt levels relative to equity, impacting tax deductions. Learn definition, features, and key takeaways.
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https://journal.iaingorontalo.ac.id/index.php/ab/article/view/5715?articlesBySimilarityPage=11
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap...
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