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...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
2006.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 2006/259 |
| الوصول للمادة أونلاين: | Full text available on IMF |