Sökning: "Jakub Olender"

Hittade 1 uppsats innehållade orden Jakub Olender.

  1. 1. Legal limits to promoting equity capital investments using fiscal measures - State aid perspective

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Jakub Olender; [2016]
    Nyckelord :State aid; Equity finance; Risk capital; Debt and equity taxation; Law and Political Science;

    Sammanfattning : This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt and equity finance as well as the notion of State aid as applicable in the field of fiscal measures. LÄS MER