Bilateral internal debt financing and tax planning of multinational firms
Michael Overesch; Georg Wamser
| Year of publication: |
2014
|
|---|---|
| Authors: | Overesch, Michael ; Wamser, Georg |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 42.2014, 2, p. 191-209
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| Subject: | Capital structure | Corporate taxation | Bilateral tax-rate differentials | Internal debt | Firm-level data | Multinationales Unternehmen | Transnational corporation | Kapitalstruktur | Unternehmensbesteuerung | Fremdkapital | Debt financing | Steuerplanung | Tax planning | Schätzung | Estimation | Verbindlichkeiten | Corporate debt | Internationale Staatsschulden | International sovereign debt | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010391714