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Debt Equity Bias Reduction Allowance
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DEBRA: A major change in the approach to the tax deductibility of debt and equity financing
2022 |
Faculty of Law
publication
TAX INCENTIVISATION OF DEBT FINANCING VS. EQUITY FINANCING: PRESENT STATUS AND APPROACHES TO SOLVE THE TAX ASYMMETRY
2022 |
Faculty of Law
publication
DEBT FINANCING COSTS FROM THE TAX LAW PERSPECTIVE: LEGACY TREATMENT VS. RECENT DEVELOPMENTS
2023 |
Faculty of Law