'Interest deductions' presentation slideshows

EXP 482 Corporate Financial Policy

EXP 482 Corporate Financial Policy. Clifford W. Smith, Jr. Winter 2007 Overhead 2 * Covers readings on course outline through Barclay/Smith/Watts (1997). M/M (1958). D. E. M/M (1958). D. E. Historical Evidence. From Barclay/Smith/Watts (1997). Relaxing the M/M Assumptions.

798 views • 65 slides

TAX POLICY LESSONS FROM THE CRISIS

381 views • 28 slides

Debt bias and Base erosion and profit shifting (BEPS)

Debt bias and Base erosion and profit shifting (BEPS). EC-IMF Conference on Corporate Debt Bias 23 February 2015. Tom Neubig Deputy Head of the Tax Policy & Statistics Division Centre for Tax Policy & Administration. What is BEPS? A system under pressure.

220 views • 18 slides

Interest-Free And Below Market Rate Loans

Interest-Free And Below Market Rate Loans. There are few tax advantages to an interest-free or below market rate loan due to the denial of all personal interest deductions, and the limitation of investment interest deductions to investment income Most of these loans are between

180 views • 11 slides