Skip to content

Interest Deduction Limitation and Thin Capitalisation Rules for Groups

Rules that limit interest deductions and address thin capitalisation restrict how much financing cost a company can deduct. These provisions catch many groups by surprise at assessment. This course explains how the limits work and how to plan financing around them.

What you will be able to do

  • Explain the purpose of interest limitation rules
  • Calculate the deductible interest ceiling
  • Identify affected transactions and connected parties
  • Handle carry forward of disallowed interest
  • Structure group financing within the limits

Course outline

  1. 01Rationale for interest limitation
  2. 02The deduction ceiling and how it is measured
  3. 03Connected party and cross border scope
  4. 04Thin capitalisation considerations
  5. 05Disallowed interest and carry forward
  6. 06Planning compliant financing structures
  7. 07Worked calculations

Who should attend

Group tax managers, treasury professionals, financial controllers and advisers dealing with leveraged structures and cross border financing.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Lagos3US$1,500
24 to 26 Aug 2026Harare3US$1,500
31 Aug to 2 Sep 2026Kampala3US$1,500
7 to 9 Sep 2026Dar es Salaam3US$1,500
14 to 16 Sep 2026Pretoria3R13,000
21 to 23 Sep 2026Cape Town3R13,000
5 to 7 Oct 2026Online3US$900
12 to 14 Oct 2026Mozambique3US$1,500
19 to 21 Oct 2026Cairo3US$1,500
26 to 28 Oct 2026Accra3US$1,500
2 to 4 Nov 2026Lusaka3US$1,500
9 to 11 Nov 2026Kigali3US$1,500
16 to 18 Nov 2026Nairobi3US$1,500
23 to 25 Nov 2026Durban3R13,000
30 Nov to 2 Dec 2026Johannesburg3R13,000
14 to 16 Dec 2026Mauritius3US$1,500
21 to 23 Dec 2026Dubai3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

Related courses in Tax, Treasury and Banking

Tax, Treasury and Banking

Value Added Tax Compliance and Control

Most assessments arise from ordinary administration: input tax claimed without a valid tax invoice, output tax missed on a disposal, or an...

Next session
31 Aug to 2 Sep 2026
Venue
Dubai
3 day programme
FromUS$900
Tax, Treasury and Banking

Payroll Taxes and Employees Tax Administration

Payroll sits where employment law, benefits and tax collection meet, and errors repeat every month until someone finds them. Employees tax...

Next session
31 Aug to 1 Sep 2026
Venue
Johannesburg
2 day programme
FromUS$900
Tax, Treasury and Banking

Corporate Income Tax Fundamentals

Accounting profit and taxable income are rarely the same number, and the difference has to be explained line by line. Delegates follow the...

Next session
31 Aug to 2 Sep 2026
Venue
Kigali
3 day programme
FromUS$900
See all Tax, Treasury and Banking courses