India needs allowance for equity and compulsory dividends to woo back retail investors
Material type: Mixed materialsPublication details: 2013Description: 131-135Subject(s): NLM classification:- 332.1
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 61/9 | Available | P14766 |
In most of the corporate income tax systems across the world, interest is deductible as expenditure in the calculation of taxable profits, while dividents are not. This difference in the treatement of returns to equity and debt is often seen as adiscrimination against equity finance.
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