Home  Journals  Economic Analysis: Theory and Practice  14(269) - 2012 April

Internal loan as the mechanism of distribution of cash flows in corporate systems

Available online: 9 April 2012

Subject Heading: TAX OPTIMIZATION

JEL Classification: 

The widespread mechanism of distribution of cash flows in corporate system is temporary financing of any project by means of loans or the credits from another. It is effective tool for managing and financing of corporate systems. The specified operations can bring tax benefit or losses which can be avoided.

Keywords: internal loans, cash flow, tax optimization, consolidated reporting structure

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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