Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax aspects of the intercompany debt financing
Available online: 7 February 2013 Subject Heading: Taxation JEL Classification:
In the article tax aspects of the account as expenses for the Russian company of the percent paid within contracts of loan financing, concluded with the dependent companies are considered. Keywords: intercompany debt financing, limiting size of loan`s expenses, rule of thin capitalization, double tax treaty |
ISSN 2311-9381 (Online)
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