Deductibility of interest: a comparative perspective: conceptual issues

Interest payable on borrowed funds or on amounts owing by reason of the operation of the law (for example interest that may be payable on statutory debts such as tax owing) in relation to an income earning activity is a significant (potential) deductible expense throughout the Commonwealth. The trad...

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Bibliographic Details
Main Authors: Olesen, K (Author), Ohms, C (Author)
Format: Others
Published: Thomson Reuters, 2011-12-05T00:32:49Z.
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