The Debt-Equity Conundrum - A Prequel

Journal
Blessing, P.H.
International; United States
Bulletin for International Taxation 2012 (Volume 66), No. 4/5
PriceUSD 45

The author, in this article, provides background and a brief overview of various perspectives in dealing with one of the most globally significant tax issues. In this regard, he draws on historical, legal, financial and economic sources, outlines policy concerns and broadly summarizes certain suggested reforms that have been proposed.