Substitution across profit shifting methods and the impact on thin capitalization rules
Year of publication: |
2022
|
---|---|
Authors: | Goerdt, Gideon ; Eggert, Wolfgang |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 3, p. 581-599
|
Subject: | Profit shifting methods | Substitution | Thin capitalization rules | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | Fremdkapital | Debt financing | Schätzung | Estimation | Theorie | Theory |
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