' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …

interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An …-capitalization rules on capital structure choice and investment in the OECD and some further European countries in the time period between … loans. However, investment is found to be adversely affected …

Rechtsformen, wie die vermögensverwaltende Immobilien-AG und der Real Estate Investment Trust (REIT). Die vollständige … Estate Corporations (REC) as well as Real Estate Investment Trusts (REIT), whereas the two last-mentioned forms benefit from …

(i) for the case of a given investment and future dividend policy and (ii) to decide on the relative tax advantage of … advantage of debt under a "classical" tax system. Additionally we show that under our assumption of a given future investment …