The Thin Capital Rules were introduced to prevent abuse of tax deductions with respect to interest paid on a loan made by a non-resident investor that controls a Japanese business operator. The policy ...

More than one-third of the world’s population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

Section 263A contains the “uniform capitalization rules,” and generally provides that the direct and indirect costs of producing tangible personal property must be capitalized rather than expensed in ...

In recently issued Rev. Proc. 2023-15, the IRS provides a safe harbor method of accounting under which taxpayers may classify costs to repair, maintain, replace, or improve natural gas transmission ...

More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

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MANILA, Philippines — A fintech industry group is urging regulators to raise the minimum capitalization for lending companies, saying stronger capital requirements would ensure only serious players ...