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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2006.
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| Loạt: | IMF Working Papers; Working Paper ;
No. 2006/259 |
| Truy cập trực tuyến: | Full text available on IMF |