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debt shifting
3
capital structure
1
concealment costs
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corporate taxation
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earnings stripping rule
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financial development
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income shifting
1
international debt-shifting
1
losses
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multinational corporations
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multinationals
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profit shifting
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safe haven rule
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tax avoidance
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thin capitalization rule
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Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development
Mardan, Mohammed
-
CESifo
-
2015
’ possibilities of engaging in tax planning via
debt
shifting
. This paper analyzes the effects of thin capitalization rules in the …
Persistent link: https://www.econbiz.de/10011257666
Saved in:
2
Income Shifting under Losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
CESifo
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10011099766
Saved in:
3
Transfer Pricing and
Debt
Shifting
in Multinationals
Schindler, Dirk
;
Schjelderup, Guttorm
-
CESifo
-
2013
. We find that the tax sensitivity of the corporate tax base depends on whether the
debt
shifting
and transfer pricing are … cost complements or substitutes. A second result is that stricter regulation of
debt
shifting
(transfer pricing) can … potentially increase the use of transfer pricing (
debt
shifting
) and thus the amount of profits shifted. …
Persistent link: https://www.econbiz.de/10010691260
Saved in:
4
International
Debt
Shifting
: Do Multinationals Shift Internal or External Debt?
Møen, Jarle
;
Schindler, Dirk
;
Schjelderup, Guttorm
; …
-
CESifo
-
2011
debt or external debt from the analysis. We are the first to model the companies’ choice between internal and external
debt
…
shifting
and show that it is optimal for them to use both types of debt to save taxes. Using a large panel of German … multinationals, we find strong empirical support for our model. The estimated coefficients suggest that internal and external
debt
…
Persistent link: https://www.econbiz.de/10009221552
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