Results 11 to 20 of about 249 (219)
The Impact of Thin Capitalization Rule on Capital Structure
Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018), 2019 Zaafri Ananto Husodo +1 more
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The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions [PDF]
SSRN Electronic Journal, 2006 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 affect multinationals' capital structure choice but also ...
Büttner, Thiess +3 more
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Investigating a thin-capitalization rule: An option-based analysis [PDF]
Politická ekonomie, 2008 Jan Vlachý
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Substitution Across Profit-Shifting Methods and the Impact on Thin Capitalization Rules [PDF]
SSRN Electronic Journal, 2020 AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods.
Gideon Goerdt, Wolfgang Eggert
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The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules
SSRN Electronic Journal, 2022 Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction
Andresen, Martin Eckhoff +1 more
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Examination of Methods for Limiting Interest: Systematic Literature Review
Profit: Jurnal Administrasi BisnisThe study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines.
Nurlita Sukma Alfandia
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The Impact of Anti-Thin Capitalization Rules on Capital Structure in Taiwan
International Journal of Economics and Finance, 2014 This paper investigates the impact of the enactment of the anti-thin capitalization rules on capital structure after the enactment of the anti-thin capitalization rules in Taiwan. According to the theoretical derivation, companies with lower shareholder imputed tax credits ratio tend to have greater debt-to-equity ratio, while companies with higher ...
Wen-Sheng Shieh +2 more
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The Impact Of Thin Capitalization Rules On Tax Avoidance In Indonesia
JURNAL PAJAK INDONESIA (Indonesian Tax Review), 2022 This study aimed to examine the impact of thin capitalization rules implementation on corporate tax avoidance in Indonesia. The study used a purposive sampling method from firms listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 and obtain 504 firm-year observations.
Reisa Mahardika, Ferry Irawan
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Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
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THE EFFECT OF THIN CAPITALIZATION RULE TO CORPORATE CAPITAL STRUCTURE IN INDONESIA
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 2017 This research finds the effect of thin capitalization rule implementation to corporate capital structure (debt and equity) in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1.
Ramadhan, Muhammad Rheza +1 more
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