Contribution to Book
The Debt-Equity Conundrum: U.S. National ReportCahiers De Droit Fiscal International (2012)
AbstractOne 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.
PublisherInternational Fiscal Association
Citation InformationDiane 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/