The Preference of Debt over Equity for Tax Purposes

Jakob Bundgaard, Michael Tell

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Original languageEnglish
Title of host publicationCorporate Taxation, Group Debt Funding and Base Erosion : New Perspectives on the EU Anti-Tax Avoidance Directive
EditorsGianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz, Alessandro Vicini Ronchetti
Number of pages17
Place of PublicationAlphen aan den Rijn
PublisherWolters Kluwer
Publication date2020
Pages15-31
Chapter2
ISBN (Print)9789403511702
ISBN (Electronic)9789403512310, 9789403512327
Publication statusPublished - 2020
Externally publishedYes
SeriesEUCOTAX Series on European Taxation
Volume67

Cite this

Bundgaard, J., & Tell, M. (2020). The Preference of Debt over Equity for Tax Purposes. In G. Bizioli, M. Grandinetti, L. Parada, G. Vanz, & A. V. Ronchetti (Eds.), Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive (pp. 15-31). Alphen aan den Rijn: Wolters Kluwer . EUCOTAX Series on European Taxation, Vol.. 67