The Debt-Equity Conundrum
11 Pages Posted: 9 Jan 2013 Last revised: 30 Jul 2013
Date Written: January 8, 2013
Abstract
This article contains a book review of 'The Debt-Equity Conundrum', Cahiers de droit fiscal international, International Fiscal Association, 2012, vol. 97b.
Keywords: debt, equity, taxation, classification, IFA, CCCTB, thin capitalisation, notional interest deduction, dividend, interest
Suggested Citation: Suggested Citation
Boer, Martin, The Debt-Equity Conundrum (January 8, 2013). University of Groningen Faculty of Law Research Paper No. 01/2013, Available at SSRN: https://ssrn.com/abstract=2197682 or http://dx.doi.org/10.2139/ssrn.2197682
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