Corporate income tax treatment of loan-loss reserves
Year of publication: |
2003
|
---|---|
Authors: | Sunley, Emil M. |
Published in: |
Taxation of financial intermediation : theory and practice for emerging economies. - Washington, DC : World Bank, ISBN 0-8213-5434-5. - 2003, p. 291-311
|
Subject: | Kreditgeschäft | Bank lending | Körperschaftsteuer | Corporate income tax |
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