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Para empresas con gastos de intereses muy altos, o EBIT muy bajo, la limitacin de los gastos de intereses reducir la ventaja fiscal de emitir

Para empresas con gastos de intereses muy altos, o EBIT muy bajo, la limitacin de los gastos de intereses reducir la ventaja fiscal de emitir deuda y la ecuacin, K d (Costo de la deuda) = Y(1 T), tendra que ajustarse a reflejar el impacto de la nueva ley tributaria.

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