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Comptabilité et fiscalité
Hinard, Monique - 1988 - 1. éd
Persistent link: https://www.econbiz.de/10000746047
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Effet et invocation de la prescription d'une créance de droit fiscal
Giroud, Jacques - 1983
Persistent link: https://www.econbiz.de/10000737504
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Why and how to compare tax law
Mössner, Jörg Manfred - In: Introduction to comparative tax law, (pp. 13-26). 2008
Persistent link: https://www.econbiz.de/10003890906
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
Persistent link: https://www.econbiz.de/10003379792
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003387603