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Taxes and Taxation
Reference:

Machehin, V. A. Problems of Applying the Rules of Thin Capitalization in the Russian Federation

Abstract: The article offers a brief summary of the main problems of applying the rules of thin capitalization in Russia. Those problems were viewed at the meeting of the Russian Department of International Tax Associations held on December 18, 2009 at Academy of Finance under the Government of the Russian Federation.

Keywords:

tax, profit, capitalization, Russia, Ros-IFA, agreement, percents, loan, optimization.

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