MT · S.L. 123.176
Notional Interest Deduction Rules (S.L. 123.176)
Inhalt
- Art. 1 Citation and commencement.
- Art. 2 Interpretation.
- Art. 3 Cap. 372
- Art. 4 Calculatinginterest on risk capital.
- Art. 5 Where an undertaking claims a deduction in terms of rule 3.
- Art. 6 The Commissioner shall determine the relevant liability to tax in such manner so that no undue advantage is obtained.