Zobrazeno 1 - 10
of 72
pro vyhledávání: '"thin capitalization rules"'
Publikováno v:
European Financial systems 2016. Proceedings of the 13th International Scientific Conference. :728-736
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=839915
Autor:
Kvamme, Frida Margrete
Publikováno v:
Kvamme, Frida Margrete. Reducing Profit Shifting: An Evaluation of the Norwegian Thin Capitalization Rule. Master thesis, University of Oslo, 2020
Externí odkaz:
http://hdl.handle.net/10852/78554
https://www.duo.uio.no/bitstream/handle/10852/78554/1/Kvamme-Frida.pdf
https://www.duo.uio.no/bitstream/handle/10852/78554/1/Kvamme-Frida.pdf
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ebf265d88959735c641d158ed6283be3
https://hdl.handle.net/10419/271827
https://hdl.handle.net/10419/271827
The literature suggests that when taking tax effects into account, debt ought to be preferable to equity. Thus, with all else being equal, levered firms are expected to show higher firm values. However, there are no uniform predictions of the size of
Externí odkaz:
http://epub.wu.ac.at/4884/1/SSRN%2Did2563572.pdf
Akademický článek
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Autor:
Veronika Sobotková
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 58, Iss 6, Pp 453-464 (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 legislativ
Externí odkaz:
https://doaj.org/article/520e7319d483424d9ab3a2670ab067c4
Autor:
Klostermann, Margret
The choice of corporate finance is an important source of tax planning opportunities for multinational companies. Investing companies have to be aware of inconsistent tax classification of equity and debt between countries in particular. Additionally
Externí odkaz:
http://epub.wu.ac.at/398/1/document.pdf