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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.


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