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Draft thin-cap guidance released in Taiwan

March 28, 2011

Matthew Gilleard - TP Week

Taiwan has issued draft thin capitalisation guidelines, following the introduction of rules in January.

The draft bill indicates a debt-to-equity ratio of 3:1. The related party debt-to-equity ratio is determined by the year total of monthly average related-party debt amounts divided by the year total of monthly average related-party equity amounts.

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Draft thin-cap guidance released in Taiwan

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