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2012 | 6 | nr 1 | 78--84
Tytuł artykułu

Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are assessed against thin capitalisation. It is the very tax policy of companies that has a direct influence on the economic consequences of the functioning of these companies. The process of taxation of the phenomenon of thin capitalisation may be highly varied depending on the adopted method. Tax-related consequences demonstrate how complicated this process is irrespective of the country in which it takes place. The issue is even more complicated in the case of taxation of this process in companies conducting cross-border activity. (original abstract)
Rocznik
Tom
6
Numer
Strony
78--84
Opis fizyczny
Twórcy
  • University of Finance and Management in Warsaw, Poland
Bibliografia
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171259393

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