The New Tax Laws on Interest Deductibility and the Choice of Valuation Method
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Published: 26 February 2018 | Article Type :
Abstract
This article tries to illustrate the impact of limits on the tax deductibility of interest and the impact of this situation in the choice of the valuation method. Several possible approaches are suggested and we conclude that the APV - Adjusted Present Value, or CCF – Capital Cash Flow should be the chosen ones.
Keywords: Company valuation; valuation method; interest tax shield
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Jose Carlos Tudela Martins. (2018-02-26). "The New Tax Laws on Interest Deductibility and the Choice of Valuation Method." *Volume 1*, 1, 51-54