Ðóñ Eng Cn Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Kogosova, A.V. Rules for the undercapitalization in the crisis conditions

Abstract: The companies are regularly financed in part with the payments of shareholders or participants (investments into the capital (shares). Correlation of two types of financing is defined by a number of factors, including legal, commercial and other factors. Various tax burden for the company and those providing financing is also a defining factor for the correlation of two types of financing.


Keywords:

taxes and taxation, capitalization, tax legislation, taxation, investments, financing, capital, borrower, controlled indebtedness.


This article can be downloaded freely in PDF format for reading. Download article

This article written in Russian. You can find original text of the article here .