Restricted interest deductibility and multinationals' use of internal debt finance
Thiess Buettner, Michael Overesch, Georg Wamser
| Year of publication: |
October 2016
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|---|---|
| Authors: | Büttner, Thiess ; Overesch, Michael ; Wamser, Georg |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 23.2016, 5, p. 785-797
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| Subject: | Corporate taxation | Multinational firms | Internal debt | Thin-capitalization rules | Sample selection | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Fremdkapital | Debt financing | Kapitalstruktur | Capital structure | Theorie | Theory | Internationale Staatsschulden | International sovereign debt | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-015-9386-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011648065