LEGAL CONSEQUENCES OF DESIGNATING CULTIVATION RIGHTS AS ABANDONED LAND IN THE CONTEXT OF CREDIT COLLATERAL OBJECTS

Legal Consequences of Designating Cultivation Rights as Abandoned Land in the Context of Credit Collateral Objects

Land rights under the Cultivation Rights Title (HGU) can serve as collateral in credit agreements through the imposition of a mortgage right.However, legal challenges arise when the status of HGU land as collateral changes, particularly due to its designation as abandoned land by the Indonesian Ministry of Agrarian Affairs and Spatial Planning/Nati

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Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry

Historically, the cost of financing business through debt has reduced income tax paid.Financing via new equity has not.This kinkalicious asymmetry has not been without consequences.The high indebtedness and relative undercapitalisation of corporates creates a risk of reduced resilience to economic shocks.Some countries have introduced tax incentivi

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