URN:NBN:SI:DOC-RDTX8H5U2022Klemenčić, IrenaPribisalić, Lukadocuments/doc/R/URN_NBN_SI_doc-RDTX8H5U_001.pdfdocuments/doc/R/URN_NBN_SI_doc-RDTX8H5U_001.txt142articlestr. 237-26110.18690/lexonomica.14.2.237-262.20221342272031855-7147URN:NBN:SI:doc-RDTX8H5UengUniversity of Maribor PressLexonomicaBYallowance for corporate equitycorporate income taxDEBRAdebtequityEuropean CommissionAllowance for corporate equitythe latest developments in European Union Law