Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, S. & Omoye, A.S.
| Year of publication: |
2021
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|---|---|
| Authors: | Otuya, Sunday ; Omoye, A. S. |
| Published in: |
Accounting and taxation review : A&TR. - Benin City : International Accounting and Taxation Research, ISSN 2635-2958, ZDB-ID 3002831-0. - Vol. 5.2021, 1, p. 45-59
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| Subject: | Thin Capitalisation | Multinational Companies | International Taxation | Effective Tax Rate | Corporate Performance | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Unternehmenserfolg | Firm performance | Nigeria | Steuerbelastung | Tax burden | Kapitalstruktur | Capital structure | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax | Steuertarif | Tax rate | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | hdl:11159/6195 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012610794