Open AccessThe Effects of Changes in Tax Rules Relating to Interest in Thin Capitalization
Author(s) -
Marta Kluzek
Publication year - 2016
Publication title -
annales universitatis mariae curie-skłodowska. sectio h, oeconomia
Language(s) - English
Resource type - Journals
eISSN - 2449-8513
pISSN - 0459-9586
DOI - 10.17951/h.2016.50.1.497
Subject(s) - capitalization , withholding tax , cost of capital , finance , business , tax reform , monetary economics , economics , double taxation , ad valorem tax , public economics , microeconomics , profit (economics) , philosophy , linguistics