Results 1 to 10 of about 249 (219)
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj +4 more sources
Thin Capitalization Rules in EU Member States
Central European Public Administration Review, 2011 Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing
Tatjana Ðukić
doaj +5 more sources
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor +2 more
doaj +1 more source
Thin Capitalization Rules and Multinational Firm Capital Structure [PDF]
IMF Working Papers, 2014 Abstract: This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004.
Blouin, J. +3 more
openaire +11 more sources
Thin Capitalization Rules and Entrepreneural Capital Structure Decisions [PDF]
Business Research, 2009 AbstractTax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and financing decisions, and whether they can partially ...
Maßbaum, Alexandra, Sureth, Caren
openaire +2 more sources
At a cost: The real effects of thin capitalization rules
Economics Letters, 2021 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
de Mooij, Ruud, Liu, Li
openaire +2 more sources
The Impact of Thin Capitalization Rules on Shareholder Financing [PDF]
SSRN Electronic Journal, 2008 From a tax planner's point of view, it is often attractive to choose debt over equity financing. As this has led to an increase of debt financing of corporations, many countries have introduced thin capitalization rules to secure their tax revenues. We analyze the influence of section 8a of the German Corporate Tax Code on corporate capital structure ...
Maßbaum, Alexandra, Sureth, Caren
openaire +2 more sources
Jurnal Akuntansi dan Keuangan, 2018 This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati +1 more
doaj +3 more sources
The impact of thin capitalization rules on capital structure and tax avoidance
Journal of Governance and Regulation, 2022 This study aims to examine the effect of the thin capitalization rules on capital structure (leverage) and tax avoidance. This is quantitative research using the difference-in-difference (DID) method, with multiple linear regression models. The sample used in this research is companies listed on the Indonesia Stock Exchange (IDX). The type of data used
Rahma Intan Anindita +7 more
openaire +1 more source
PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA
Riset Akuntansi dan Keuangan Indonesia, 2017 This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation).
Muhammad Rheza Ramadhan +2 more
doaj +1 more source