Home  Journals  International Accounting  24(222) - 2012 June

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

Available online: 27 June 2012

Subject Heading: Taxation

JEL Classification: 

The widespread mechanism of distribution of cash flows in corporate system is temporary financing of any project of one of participants with the help of loans or credits from another. It is the effective instrument of management and financing of corporate systems. The specified operations can bring tax benefit or, on the contrary, losses which can be avoided

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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