Investeraravdraget : En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?
Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder’s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The r...
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| Format: | Others |
| Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2012
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-20125 |