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- W2287887902 abstract "This paper analyzes the effectiveness of thin-capitalization rules and a theoretical discussion emphasizes the impact of thin-capitalization rules on the behaviour and corporate decisions. It is indicated that there is a ambiguity in Croatian legal framework of corporate income taxation, namely in the filed of thin-capitalization regulation. In the course of the presented European courts of justice case law it is suggested to follow experiences of European countries" @default.
- W2287887902 created "2016-06-24" @default.
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- W2287887902 date "2005-01-01" @default.
- W2287887902 modified "2023-09-27" @default.
- W2287887902 title "The debt financing of corporations - a ambiguity in Croatian legal framework of corporate income taxation in the filed of thin-capitalization" @default.
- W2287887902 hasPublicationYear "2005" @default.
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