The Debt-Equity Conundrum

11 Pages Posted: 9 Jan 2013 Last revised: 30 Jul 2013

See all articles by Martin Boer

Martin Boer

University of Groningen - Faculty of Law; Max Planck Institute for Tax Law and Public Finance

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

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

Martin Boer (Contact Author)

University of Groningen - Faculty of Law ( email )

9700 AS Groningen
Netherlands

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

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