Thin capitalisation rules in Armenia

According to “thin capitalisation” rules in Armenia, the maximum amount of interest that may be recognised as an expense when accounting taxable income is limited to the double of the amount of company’s net assets if the interest is paid to entities other than banks and credit institutions, and, ninefold of its net assets if the payments are made to banks or credit institutions.

2015-05-27T00:02:36+04:00 May 27th, 2015|