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Thin capitalisation in the Portuguese tax system
Teixeira, Gloria - In: Intertax : international tax review 24 (1996) 12, pp. 472-479
Persistent link: https://www.econbiz.de/10001295430
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Spanish thin capitalisation in light of the non-discrimination principle : its compatibility with double tax treaties and EC law
Calderón Carrero, José Manuel - In: Intertax : international tax review 24 (1996) 8, pp. 282-309
Persistent link: https://www.econbiz.de/10001209552
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Chosen tax-related and economic aspects of choosing the method of equity financing in relation to thin capitalisation in the countries of OECD
Gajewski, Dominik - In: Contemporary economics 6 (2012) 1, pp. 78-85
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are...
Persistent link: https://www.econbiz.de/10009767629
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Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Gajewski, Dominik - In: Contemporary economics 7 (2013) 2, pp. 77-83
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...
Persistent link: https://www.econbiz.de/10009770239
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Foreign tax credit limitations and public issuances by US multinationals : new evidence of tax clienteles
Newberry, Kaye Jeanne - 1994
Persistent link: https://www.econbiz.de/10001529642
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Do Portuguese private firms follow pecking order financing?
Bartholdy, Jan; Mateus, Cesario; Olson, Dennis - In: The European journal of finance 21 (2015) 10/12, pp. 848-866
Persistent link: https://www.econbiz.de/10011301993
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Trade-off theory versus pecking order theory : capital structure decisions in a peripheral region of Portugal
Serrasqueiro, Zélia; Caetano, Ana - In: Journal of business economics and management 16 (2015) 2, pp. 445-466
Persistent link: https://www.econbiz.de/10011515997
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Financial structure effects on export intensity and diversification : the case of Portuguese industrial firms
Pacheco, Luís - In: International journal of globalisation and small … 9 (2017) 4, pp. 252-276
Persistent link: https://www.econbiz.de/10011853133
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Do small and medium sized enterprises match their assets and liabilities? : evidence from Portugal
Bartholdy, Jan; Mateus, Cesario; Olson, Dennis - In: The international journal of business and finance … 6 (2012) 4, pp. 13-31
Persistent link: https://www.econbiz.de/10009633854
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Capital structure and its determinants in companies originating from two opposite sides of the European Union : Poland and Portugal
Czerwonka, Leszek; Jaworski, Jacek - In: Economics and business review 8/22 (2022) 1, pp. 24-49
Persistent link: https://www.econbiz.de/10013275966