Corporate tax planning and thin-capitalization rules evidence from a quasi-experiment

This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical implications....

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Veröffentlicht in:Applied economics
1. Verfasser: Overesch, Michael (VerfasserIn)
Weitere Verfasser: Wamser, Georg (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2010
Schlagworte:
1996-2004 > Steuerplanung > Kapitalstruktur > Multinationales Unternehmen > Unternehmensfinanzierung > Deutschland > Aufsatz in Zeitschrift
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