Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Year of publication: |
2013
|
---|---|
Authors: | Gajewski, Dominik |
Published in: |
Contemporary economics. - Warsaw : University of Finance and Management, ISSN 2300-8814, ZDB-ID 2605668-9. - Vol. 7.2013, 2 (25.6.), p. 77-83
|
Subject: | corporate income tax | thin capitalisation | OECD | OECD-Staaten | OECD countries | Kapitalstruktur | Capital structure | Körperschaftsteuer | Corporate income tax | Doppelbesteuerung | Double taxation | Einkommensteuer | Income tax | Unternehmensfinanzierung | Corporate finance | Fremdkapital | Debt financing | Kapitalertragsteuer | Capital income tax |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | 10.5709/ce.1897-9254.84 [DOI] hdl:10419/105382 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Gajewski, Dominik, (2012)
-
The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan, (2015)
-
The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan, (2015)
- More ...
-
The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
Gajewski, Dominik, (2013)
-
Gajewski, Dominik, (2012)
-
The Role of Hybrid Instruments in the Implementation of Business Tax Policy
Gajewski, Dominik, (2012)
- More ...