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Inward investment vehicle (financial)

How an inward investment vehicle (financial) calculates whether they have met the thin capitalisation rules.

Step 1: Calculate the adjusted average debt

How to calculate the adjusted average debt for an inward investment vehicle (financial).

Steps 2 and 3: Calculate the safe harbour debt amount

How to calculate the safe harbour debt amount for an inward investment vehicle (financial).

Step 4: Calculate the worldwide gearing debt amount

How to calculate worldwide gearing debt amount for an inward investment vehicle (financial).

Step 5: Calculate the debt deductions disallowed

How to calculate the debt deductions disallowed for an inward investment vehicle (financial).

Worked example of calculations for an inward investment vehicle (financial)

The steps an inward investment vehicle (financial) takes to determine whether it will have debt deductions disallowed.

QC48266