search query: @author Sommerhalder, R. A. / total: 2
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| Author: | Sommerhalder, R. A. |
| Title: | Approaches to thin capitalization |
| Journal: | European Taxation
1996 : VOL. 36:3, p. 82-95 |
| Index terms: | CAPITALISM CORPORATE FINANCE EQUITY CAPITAL |
| Language: | eng |
| Abstract: | Corporate financing is a tax issue, because the methods by which companies are provided with their capital affect the taxation of corporate income. There are broadly two ways a company can be financed. One is through the issue of shares in the equity of the company and the other is by borrowing. The reimbursement for the provision of debt is interest. The tax consequences of financing by equity may be summarized: |
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