Buscar
Mostrando ítems 1-10 de 61
Estudios fiscales riesgosos y deuda con riesgo: un estudio exploratorioRiscos dos incentivos fiscais e o risco da alavancagem: Um estudo exploratório
Este documento identifica tres fuentes de riesgo para elescudo fiscal o ahorro fiscal (AI): dos de ellos están asociados con el riesgo de la deuda y un riesgo operativo, relacionado con la operación de la firma. Se presentan, ...
Tax shields, financial expenses and losses carried forward
(Universidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Economía, 2016-09-01)
This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into ...
Factors influencing the capital structure of sharia construction and building companies
(Universidad del Zulia, 2019)
Risky tax shields and risky debt: An exploratory study
(2010)
This article (1) identifies three sources of risk for tax shields (TS): Two of them are associated with debt risk and one is associated with operating risk. (2) A set of conditions for defining risky debt associated with ...
Cost of Capital when Dividends are DeductibleCusto de Capital Quando os Dividendos são Dedutíveis
(Lociedade Brasileira de Finanças, 2011)
Efectos de la elusión tributaria del crédito externo de los bancos privados periodo 2014 - 2018
(2020-06)
This work analyzes all tax reforms from 2014 to 2018 that have pursued the elimination of tax avoidance
practices to improve tax collection, this means that this analysis aims to conclude whether the external
indebtedness ...