Debt Shifting and Thin-capitalization Rules
Year of publication: |
2014
|
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Authors: | Merlo, Valeria ; Wamser, Georg |
Published in: |
CESifo DICE Report. - München : ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München, ISSN 1613-6373. - Vol. 12.2014, 4, p. 27-31
|
Publisher: |
München : ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München |
Subject: | Kapitalstruktur | Verbindlichkeiten | Unternehmensfinanzierung | Unternehmensbesteuerung | Multinationales Unternehmen | Gewinnverlagerung |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | hdl:10419/167185 [Handle] RePec:ces:ifodic:v:12:y:2015:i:04:p:27-31 [RePEc] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H32 - Firm |
Source: |
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