Tax deductibility of interest under the ATAD in investment decisions
Irena Stejskalová, Petra Kozáková, Jana Pevná
| Year of publication: |
2019
|
|---|---|
| Authors: | Stejskalová, Irena ; Kozáková, Petra ; Pevná, Jana |
| Published in: |
Central European business review : CEBR. - Prague : Oeconomica Publ. House, ISSN 1805-4862, ZDB-ID 2670400-6. - Vol. 8.2019, 5, p. 36-53
|
| Subject: | borrowing costs | financing | interest limitation | investment | tax shield | Kapitalkosten | Cost of capital | Zins | Interest rate | Steuervergünstigung | Tax incentive | Fremdkapital | Debt financing | Theorie | Theory | Investitionsentscheidung | Investment decision | Kapitalstruktur | Capital structure |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18267/j.cebr.225 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012157666