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"Amendments to the Tax Code of the Russian Federation: new thin capitalization rules"

On January 1, 2017 new provisions of the Tax Code of the Russian Federation will come into effect. These provisions substantially change the existing regulations of "thin capitalization" in the Russian Federation and broaden the scope of transactions covered by these regulations. In this article the author examines the main provisions of the new regulations, basis of its occurrence, as well as the prospects of its application in the Russian Federation considering existing court practice and foreign experience.
 
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