Controversial Aspects of the Thin Capitalization Rules after Law No. 12,973/2014

Interests Accounted as Cost of Assets

Authors

  • Bruno Akio Oyamada USP
  • Victor Lyra Guimarães Luz

DOI:

https://doi.org/10.46801/2595-6280-rdta-48-2

Keywords:

Thin capitalization rules, Interest accounting registry, Law No. 12,973/2014

Abstract

The purpose of this article is to analyze certain aspects related to the application of the thin capitalization rules after the enactment of the Law No. 12,973/14. Specifically, it will be analyzed the moment for testing the indebtedness limits of the thin capitalization rules (Law No. 12,249/10) in the case that the cost for tax purposes of certain assets is compounded by the interests derived from certain loans. The study concludes that the correct moment for testing these limits should be the moment that the interests are included for accounting purposes as cost of the corresponding assets.

Downloads

Published

2023-03-21

How to Cite

Oyamada, B. A., & Luz, V. L. G. (2023). Controversial Aspects of the Thin Capitalization Rules after Law No. 12,973/2014: Interests Accounted as Cost of Assets. Revista Direito Tributário Atual, (48), 45–69. https://doi.org/10.46801/2595-6280-rdta-48-2

Issue

No. 48 (2021)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Bruno Akio Oyamada, Victor Lyra Guimarães Luz

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.