THE CORPORATE CAPITAL STRUCTURE: THIN CAPITALIZATION AND THE "RECHARACTERIZATION" RULES IN PARAGRAPHS 247(2)(b) AND (d). | EBSCOhost

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Title: THE CORPORATE CAPITAL STRUCTURE: THIN CAPITALIZATION AND THE "RECHARACTERIZATION" RULES IN PARAGRAPHS 247(2)(b) AND (d).
Authors: Alty, Derek G.; Studniberg, Brian M.
Publication: Canadian Tax Journal / Revue Fiscale Canadienne, 2014, Vol 62, Issue 4, p1159
ISSN: 0008-5111
Publication type: Academic Journal