Allowances for Corporate Equity in Practice /
This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2006.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 2006/259 |
| オンライン･アクセス: | Full text available on IMF |