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Thin capitalisation and Arm's Length Pricing

By: Contributor(s): Material type: Mixed materialsMixed materialsPublication details: 2012Description: 528-534Subject(s): NLM classification:
  • 338.521
In: MANAGEMENT ACCOUNTANTMSummary: The most important decision for financial planners in a company is with respect to the formulation of an ideal capital structure. The capital structure of any company consists of a mix of debt and equity and how much should be debt is a typical structuring decision. Capital structure has to be determined not only at the time a company is promoted, but also later on as it requires funds from time to time.
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Periodicals/Magazines Periodicals/Magazines SSCBS Library 47/5 Available P14512

The most important decision for financial planners in a company is with respect to the formulation of an ideal capital structure. The capital structure of any company consists of a mix of debt and equity and how much should be debt is a typical structuring decision. Capital structure has to be determined not only at the time a company is promoted, but also later on as it requires funds from time to time.

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