India needs allowance for equity and compulsory dividends to woo back retail investors (Record no. 11696)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00725npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 332.1 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BHANDARI, MANISH |
| 245 ## - TITLE STATEMENT | |
| Title | India needs allowance for equity and compulsory dividends to woo back retail investors |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 131-135 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In most of the corporate income tax systems across the world, interest is deductible as expenditure in the calculation of taxable profits, while dividents are not. This difference in the treatement of returns to equity and debt is often seen as adiscrimination against equity finance. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | BANKING |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P14766 |
| Note | M |
| Host Itemnumber | 21596 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.