An excessively high ratio of debt to equity in a corporation's capital structure.
Related information about thin capitalization:
- Thin capitalisation - Wikipedia, the free encyclopedia
A company said to be thinly capitalised when its capital is made up of a much greater proportion of debt than equity, i.e. its gearing, or leverage, is too high.
- Thin Capitalization (Thin Corporation): Definition from Answers.com
A corporation whose capital is supplied primarily by loans from shareholders rather than stock investment.
- Thin Capitalization Regimes in Selected Countries - Advisory Panel ...
Thin Capitalization Regimes in Selected Countries. Ernst & Young LLP. Report Prepared for the Advisory Panel on Canada's. System of International Taxation ...
- thin capitalization - Business Definition
thin capitalization definition: A financial structure heavily weighted toward debt, generally undertaken in order to gain the tax advantage of deducting interest ...
- The not-so-thin “thin-capitalization” rules - Grant Thornton
In applying the thin-capitalization rules to corporations, the budget proposals will ... disallowed by the thin-capitalization rules as dividends, instead of as interest ...
- What is thin capitalization? definition and meaning
Definition of thin capitalization: An excessively high ratio of debt to equity in a corporation's capital structure.
- Thin Capitalization Rules - Time For Planning is Running O | KPMG ...
Aug 21, 2012 ... Finance released draft legislation to modify the thin capitalization rules to reduce the debt-to-equity ratio to 1.5:1 (from 2:1), extend the rules to ...
- Canada - Proposed changes to thin capitalization rules | KPMG ...
Aug 22, 2012 ... Proposed changes to Canada's thin capitalization rules.