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Search: subject:"Earnings Stripping Rules (ESRs)"
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Interest limitation rules and business cycles: Empirical evidence
Ropponen, Olli
-
2021
Finnish affiliates of multinational enterprises (MNEs) to study both thin-capitalization rules (TCRs) and
earnings-stripping
…
rules
(
ESRs
). Both types of rules are found to become tighter in economic downturns: TCRs due to higher debt …
Persistent link: https://www.econbiz.de/10014304767
Saved in:
2
Interest limitation rules and business cycles : empirical evidence
Ropponen, Olli
-
2021
Finnish affiliates of multinational enterprises (MNEs) to study both thin-capitalization rules (TCRs) and
earnings-stripping
…
rules
(
ESRs
). Both types of rules are found to become tighter in economic downturns: TCRs due to higher debt …
Persistent link: https://www.econbiz.de/10013419082
Saved in:
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