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Corporation income tax treatment of investment and innovation activities in six countries
Collins, Eileen L.; Hammer, Richard M.; Randolph, M. B. - 1981
Persistent link: https://www.econbiz.de/10000840724
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Fiscalité internationale de l'entreprise
Castagnède, Bernard; Toledano, Salomon - 1987 - 1. éd
Persistent link: https://www.econbiz.de/10000725672
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Handbuch der französischen Körperschaftsteuer
Stawinoga, Rainer - 1990 - 2. Aufl., Stand Oktober 1990
Persistent link: https://www.econbiz.de/10000821884
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Holding companies and the right to deduct input VAT
Villemot, Dominique - In: Derivatives & financial instruments 10 (2008) 2, pp. 31-38
Persistent link: https://www.econbiz.de/10003725544
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Les Français et l'impôt
Le Cacheux, Jacques - 2008
Persistent link: https://www.econbiz.de/10003650075
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Le taux réduit d'impôt sur les sociétés pour les PME
Raspiller, Sébastien - In: Economie & prévision : EP 183/184 (2008) 2/3, pp. 249-256
Persistent link: https://www.econbiz.de/10003739026
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Incidence de l'impôt sur les socié´tes
Simula, Laurent; Trannoy, Alain - In: Revue française d'économie : RFE 24 (2010) 3, pp. 3-39
Persistent link: https://www.econbiz.de/10003935866
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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