thin capitalisation
C2CEFR level
88/100Rarity: very rare
TechnicalRegister
The excessive funding of a company by intra-group debt rather than equity, often to strip taxable profits through deductible interest.
The thin capitalisation rules restricted the interest deduction to an arm's length amount.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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