Tax Alert, 27 January 2019

This issue covers the most recent developments brought to the rules on Thin Capitalisation. Thin Capitalisation rules were initially introduced by the Maldives Inland Revenue Authority (MIRA) on 26 April 2018, via Tax Ruling TR-2018/B64.

The new rules, introduced via Tax Ruling TR-2018/B68, were introduced on 27 December 2018 and are effective from Tax Year 2018 onwards. Download the Tax Alert for more details: