[PDF.61vg] Cahiers de Droit Fiscal International Volume LXXIXa - 1994 - Deductibility of Interest and Other Financing Charges in
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Cahiers de Droit Fiscal International Volume LXXIXa - 1994 - Deductibility of Interest and Other Financing Charges in
International Fiscal Association Staff
[PDF.fn48] Cahiers de Droit Fiscal International Volume LXXIXa - 1994 - Deductibility of Interest and Other Financing Charges in
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| #7002025 in Books | 1994-06-20 | Original language:English | PDF # 1 | .0 x.0 x.0l,1.99 | File type: PDF | 732 pages|
This edition of the IFA Cahiers concerns the degree to which interest and similar financing charges may be used for deductibility purposes. In computing income tax the question arises which expenses may be deducted from our income. In principle, the distinction between income earning expenses and expenses incurred for personal consumption is important. In a balanced income tax system the first are deductible while the latter are not. Interest plays an important role as a...
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