GRUEVSKI, Ilija; GABER, Stevan; GOGOVA-SAMONIKOV, Marija. The Comprehensive Business Income Tax System: A Proposal for Ultimate Neutrality between Debt and New Equity Issues?. International Journal of Sciences: Basic and Applied Research (IJSBAR), Jordan, v. 24, n. 6, p. 30–44, 2015. Disponível em: https://www.gssrr.org/JournalOfBasicAndApplied/article/view/4839. Acesso em: 8 oct. 2025.