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Thin-Cap Rules Archive

Business Interest Deduction Limitation Policies

TweetShareSharePin0 Shares As part of the 2017 Tax Cuts and Jobs Act (TCJA), the United States enacted a new limitation on interest deductions for businesses. While it is common for countries across the Organization for Economic Cooperation and Development (OECD) to set limits for interest deductions, starting this year, the U.S. became an outlier by

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