The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation by Aloísio Flavio F. de Almeida and Nelson L. Paes published by ANPEC (2013). “In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity…”
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