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Income taxes in the Commonwealth
Persistent link: https://www.econbiz.de/10000743742
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Trends in international taxation : reports
1985
Persistent link: https://www.econbiz.de/10000041928
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Taxation of shareholder income and the cost of capital in a small open economy
Sørensen, Peter Birch - 2014
Persistent link: https://www.econbiz.de/10010516779
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Chosen tax-related and economic aspects of choosing the method of equity financing in relation to thin capitalisation in the countries of OECD
Gajewski, Dominik - In: Contemporary economics 6 (2012) 1, pp. 78-85
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are...
Persistent link: https://www.econbiz.de/10009767629
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Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Gajewski, Dominik - In: Contemporary economics 7 (2013) 2, pp. 77-83
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...
Persistent link: https://www.econbiz.de/10009770239
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Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989