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Inward investing entity (ADI)

There are 4 steps an inward investing entity (ADI) takes to calculate if they have met the thin capitalisation rules.

Step 1: Calculate the average equity capital

How to calculate the average equity capital if you're an inward investing entity (ADI).

Step 2: Calculate the safe harbour capital amount

How to calculate the safe harbour capital amount if you're an ADI inwards investing entity.

Step 3: Calculate the arm's length capital amount

How to calculate the arm's length capital amount if you're an inward investing entity (ADI).

Step 4: Calculate the debt deductions disallowed

How to calculate the debt deductions disallowed if you're an inward investing entity (ADI).

QC48171