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A company is said to be thinly capitalised when the level of its debt is much greater than its equity capital, i.e. its gearing, or leverage, is very high. An entity's debt-to-equity funding is sometimes expressed as a ratio. For example, a gearing ratio of 1.5:1 means that for every $1 of equity the entity has $1.5 of debt.
Companies, Credit risk & Tax issues
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company interest debt gearing tax capital ratio thin capitalisation rules equity countries revenue authorities high risk amount however jurisdictions companies
| Subject | Predicate | Object | Confidence | Src |
|---|---|---|---|---|
| Thin capitalisation | related to Credit risk | If | 0.60 | section |
| Thin capitalisation | related to Credit risk | In | 0.60 | section |
| Thin capitalisation | related to Credit risk | However | 0.60 | section |
| Thin capitalisation | related to External links | United Kingdom HMRC | 0.60 | section |
| Thin capitalisation | related to External links | Thin | 0.60 | section |
| Thin capitalisation | related to Tax issues | Even | 0.60 | section |
| Thin capitalisation | related to Tax issues | However | 0.60 | section |
| Thin capitalisation | related to Tax issues | Some | 0.60 | section |
| Thin capitalisation | related to Tax issues | The United States | 0.60 | section |
| Thin capitalisation | related to Tax issues | Hong Kong | 0.60 | section |
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