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This article will give readers the basic understanding of the concept of thin capitalisation and the practices followed by the major countries around the world.
This was originally self-published by the Author on https://www.academia.edu in the year 2013.
Please click on the below link to access the same.
https://www.academia.edu/4499122/Concept_of_Thin_Capitalisation_An_overview
Image credits: www.alimiev.wordpress.com/2017/12/13/thin-capitalization-rules-dilemma/