Results 1 to 10 of about 83 (68)
At a cost: The real effects of thin capitalization rules
Economics Letters, 2021 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
exaly +3 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
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 +2 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
Ferry Irawan +2 more
exaly +2 more sources
Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses [PDF]
The School of Public Policy Publications, 2014 Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits ...
Brian J. Arnold, James R. Wilson
doaj +5 more sources
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
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
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative ...
Veronika Sobotková
doaj +1 more source
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
openaire +9 more sources