Post by account_disabled on Mar 11, 2024 7:37:47 GMT
The transfer fees are not subject to expense deduction restriction. Among these expenses those arising from the duration of use of a foreign resource in the business such as BITT calculated on loan interest will be subject to expense deduction restriction. Financing Expense Restriction on Loans Reflected to Group Companies Businesses banks etc. If the loans obtained from institutions are transferred to group companies without any financial burden on these businesses the financing expenses related to these loans will be subject to expense restrictions within the company that takes over and actually uses the loan.
Existence of Financing Income as well as Financing Expense It is not possible for those who have obtained financial income as well as financial expenses to clarify their income and expenses by comparing them with each other in the application of expense restriction and the total of financial expenses must be subject to expense limitation. Exchange Rate Differences Ecuador Mobile Number List arising from foreign sources obtained as of . will be subject to financial expense restriction with their actual amounts calculated taking into account the change in foreign exchange rates including the determination of the earnings. Due to decreases or increases in foreign currency exchange rates exchange rate difference income or exchange rate difference expenses may arise as of temporary taxation periods.
Exchange difference income and expenses arising from the same or different temporary taxation periods within an accounting period regarding the same resource will be offset and if a net exchange difference expense arises regarding this resource as of the transaction date or the end of the period this amount will be taken into account in the financial expense limitation. It is not possible to evaluate foreign exchange difference income and exchange rate difference expenses arising from different foreign resources together even within the same period. Deposits etc. of the foreign resources provided. Since the foreign exchange difference income that will arise.
Existence of Financing Income as well as Financing Expense It is not possible for those who have obtained financial income as well as financial expenses to clarify their income and expenses by comparing them with each other in the application of expense restriction and the total of financial expenses must be subject to expense limitation. Exchange Rate Differences Ecuador Mobile Number List arising from foreign sources obtained as of . will be subject to financial expense restriction with their actual amounts calculated taking into account the change in foreign exchange rates including the determination of the earnings. Due to decreases or increases in foreign currency exchange rates exchange rate difference income or exchange rate difference expenses may arise as of temporary taxation periods.
Exchange difference income and expenses arising from the same or different temporary taxation periods within an accounting period regarding the same resource will be offset and if a net exchange difference expense arises regarding this resource as of the transaction date or the end of the period this amount will be taken into account in the financial expense limitation. It is not possible to evaluate foreign exchange difference income and exchange rate difference expenses arising from different foreign resources together even within the same period. Deposits etc. of the foreign resources provided. Since the foreign exchange difference income that will arise.