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Corporate taxes, internal borrowing, and the lending capacity within multinational firms
Egger, Peter; Keuschnigg, Christian; Merlo, Valeria; … - 2011
Persistent link: https://www.econbiz.de/10009509305
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011334123
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Corporate taxes and internal borrowing within multinational firms
Egger, Peter; Keuschnigg, Christian; Merlo, Valeria; … - 2012
Persistent link: https://www.econbiz.de/10009719334
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Corporate taxes and internal borrowing within multinational firms
Egger, Peter; Keuschnigg, Christian; Merlo, Valeria; … - In: American economic journal : a journal of the American … 6 (2014) 2, pp. 54-93
Persistent link: https://www.econbiz.de/10010372697
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Corporate taxes, internal borrowing, and the lending capacity within multinational firms
Egger, Peter; Keuschnigg, Christian; Merlo, Valeria; … - 2011
Persistent link: https://www.econbiz.de/10009564590
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
Persistent link: https://www.econbiz.de/10010466305
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Sec. 8 a Corporate Income Tax Act : new regulation of German shareholder loan financing
Rosenstock, Volker - In: Intertax : international tax review (1993), pp. 460-465
Persistent link: https://www.econbiz.de/10001161631
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New German thin capitalization rules?
Borstell, Thomas - In: Intertax : international tax review (1989), pp. 185-191
Persistent link: https://www.econbiz.de/10001084720
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The financing and taxation of corporations : a comparing analysis for the EC-member countries Germany, France and Great Britain
Jacobs, Otto H. - In: Intertax : international tax review (1993), pp. 4-15
Persistent link: https://www.econbiz.de/10001139284