The course explains the rules of thin capitalisation in a selection of African countries. We will tackle in detail the following:
(i) The principles of thin capitalisation
(ii) BEPS Action 4 and OECD recommendation
(iii) Thin capitalisation in the context of double taxation conventions
You will gain proficiency in thin capitalisation, using our unique case study approach, and ascertain, with confidence, its implications on funding into Africa.