A Study on Distinction between Debt and Equity for Tax Purposes– Focused on Hybrid Securities and International Comparison –
1978 ◽
Vol 42
(12)
◽
pp. 652-658
◽
2008 ◽
Vol 7
◽
pp. 60-61
2017 ◽
Vol 25
(3)
◽
pp. 221-256