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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2008
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...
Persistent link: https://www.econbiz.de/10010295875
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Europäische Konzernverwaltungsstellen : (European headquarters); Standortwahl unter besonderer Berücksichtigung der Besteuerung
Buhl, Hans Peter - 1993 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000866145
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Rechtsfragen des nationalen und internationalen Industrieanlagenbaus
Aicher, Josef (ed.) - 1991
Persistent link: https://www.econbiz.de/10000829521
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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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Taxation in the global economy : [papers presented at a conference, held in Nassau, the Bahamas on 23 - 25 February 1989]
Razin, Asaf (ed.); Razin, Assaf (ed.) - 1990 - 1. [print.]
Persistent link: https://www.econbiz.de/10000801145
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Taxation and the birth of foreign subsidiaries
Sinn, Hans-Werner - 1990
Persistent link: https://www.econbiz.de/10000804170
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Wirtschaftspartner Österreich, Austrian partner
Lampert, Wolfgang - 1991
Persistent link: https://www.econbiz.de/10000817446
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Internationale Besteuerung der Betriebstätten und Tochterkapitalgesellschaften deutscher Kapitalgesellschaften in Korea
Lee, Seong-Bong - 1995
Persistent link: https://www.econbiz.de/10000552853