The General Interest Deduction Limitation Rule applies to a broad range of financial instruments, including but not limited to:
- Performing and non-performing debt instruments
Interests held in Collective Investment Schemes
Collateralized asset-backed debt securities - Agreements for the sale and subsequent repurchase of the same security at a future date at an agreed upon price
- Stock lending arrangements
- Securitizations and similar transactions
- Lease or hire purchase arrangements
- Factoring and similar accounts receivable purchase transactions