TY - GEN AU - SEKAR, A AU - BHUSHAN, SUDHA TI - Thin capitalisation and Arm's Length Pricing PY - 2012/// KW - ARM'S LENGTH PRICING N2 - The most important decision for financial planners in a company is with respect to the formulation of an ideal capital structure. The capital structure of any company consists of a mix of debt and equity and how much should be debt is a typical structuring decision. Capital structure has to be determined not only at the time a company is promoted, but also later on as it requires funds from time to time ER -