Gruevski, Ilija, et al. “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), vol. 24, no. 6, Nov. 2015, pp. 30-44, https://www.gssrr.org/JournalOfBasicAndApplied/article/view/4839.