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Interest Deduction Limitations


​Debt can play an important role when structuring investments. However, in certain situations tax law limits or defers the ability to deduct interest expense. To ensure deductibility, we review debt arrangements for substance (Debt vs. Equity), restrictions on related party transactions, and restrictions related to the amount of taxable income generated.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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