(ii) State the taxation implications of both equity and loan finance from the po
2021-04-25
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.
(3 marks)
正确答案：(ii) A company needs to be aware of the following issues:Equity(1) Costs incurred in issuing share capital are not allowed as a trading deduction.(2) Distributions to investors are not allowed as a trading deduction.(3) The cost of making distributions to
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