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Perspektiven der Steuerrechtsentwicklung unter besonderer Berücksichtigung der Steuerreform in Großbritannien und den USA
Uelner, Adalbert - 1985
Persistent link: https://www.econbiz.de/10000707275
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The principle of equality in European taxation
Meussen, Gerard Theodora Karel (ed.) - 1999 - 1. publ.
Persistent link: https://www.econbiz.de/10001387910
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Act on public finance : (act no. II of 1979)
1982
Persistent link: https://www.econbiz.de/10002316785
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Tax and corporate governance : a legal approach
Schön, Wolfgang - In: Tax and corporate governance, (pp. 31-61). 2008
Persistent link: https://www.econbiz.de/10003672654
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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