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Contribution to Book
The Debt-Equity Conundrum: U.S. National Report
Cahiers De Droit Fiscal International (2012)
  • Diane M. Ring, Boston College Law School
Abstract
One of the fundamental challenges in corporate taxation is managing the distinction between debt and equity. This chapter examines the U.S. tax system's approach, the underlying themes and their implications.
Disciplines
Publication Date
2012
Publisher
International Fiscal Association
Citation Information
Diane M. Ring. "The Debt-Equity Conundrum: U.S. National Report" ParisCahiers De Droit Fiscal International (2012)
Available at: http://works.bepress.com/diane_ring/67/