Results 221 to 230 of about 511 (259)

Thin Capitalization and Tax Avoidance

Columbia Law Review, 1955
exaly   +2 more sources

Thin Capitalization Rules

Asia-Pacific Tax Bulletin, 2011
The authors provide a succinct description of the recently introduced thin capitalization regime.
E. Hsieh, E. Chen
openaire   +1 more source

Securitization and Thin Capitalization

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2014
The author considers recent changes to law governing securitization and thin capitalization in Australia, and reviews guidance from the Tax Office regarding the exemption of certain special purpose entities from the thin capitalization rules.
openaire   +1 more source

Thin Capitalization (Book).

The Accounting Review, 1959
Reviews the book "Thin Capitalization," by Martin M. Lore.
openaire   +1 more source

Amended Thin Capitalization Rules

International Transfer Pricing Journal, 2015
Major changes to the corporate income tax law were introduced on 1 January 2015. These changes, which are generally aimed at reducing possibilities of tax avoidance, include thin capitalization rules. The new rules are more complex and restrictive than those that were in force until the end of 2014.
openaire   +1 more source

Thin Capitalization Rules in the Context of the CCCTB [PDF]

, 2008
In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB.
Rita de la Feria, Ana Paula Dourado
openaire  

Thin Capitalization.

The Journal of Finance, 1959
Theodore S. Kliston, Martin M. Lore
openaire   +1 more source

Thin Capitalization Rules in China

2014
With an increasing number of multinational enterprises conducting business in China, the problems of thin cap became noticeable in the late 1990s and provoked a fierce debate among scholars concerning whether thin cap rules should be introduced. In the promulgation of Enterprise Income Tax Law in 2008, thin cap rules were introduced under Article 46 ...
openaire   +1 more source

Substitution across profit shifting methods and the impact on thin capitalization rules

International Tax and Public Finance, 2021
Gideon Goerdt
exaly  

Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa

Resources Policy, 2021
Ludovic Feulefack Kemmanang
exaly