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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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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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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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Grenzüberschreitende konsolidierte Konzernbesteuerung
Scheunemann, Marc P. - 2005
Persistent link: https://www.econbiz.de/10002734181
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Einkommensbesteuerung in Deutschland und Frankreich : ein Vergleich der Konzeptionen gleichmäßiger Besteuerung
Sachs, Holger - 1998
Persistent link: https://www.econbiz.de/10000668416
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Der Mißbrauch von Verlustvorträgen und seine Vermeidung in der Europäischen Union : die Erstellung eines Harmonisierungsvorschlages
Meiler, Josef Jakob - 1994 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000886645
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Comparative income taxation : a structural analysis
Ault, Hugh J.; Arnold, Brian J. - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10002062861