Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.

Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.

Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.