Tax shields, financial expenses and losses carried forward
This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into account the magnitude of Adjusted Earnings before Interest and Taxes (EBITAdj) –th...
- Autores:
-
Vélez-Pareja, Ignacio
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2016
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/62577
- Acceso en línea:
- https://repositorio.unal.edu.co/handle/unal/62577
http://bdigital.unal.edu.co/61736/
- Palabra clave:
- 33 Economía / Economics
Weighted Average Cost of Capital (WACC)
firm valuation
tax shields
tax savings
losses carried forward
- Rights
- openAccess
- License
- Atribución-NoComercial 4.0 Internacional