The determinants of thinly capitalized tax avoidance structures : evidence from Australian firms
Year of publication: |
2013
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Authors: | Taylor, Grantley ; Richardson, Grant |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 22.2013, 1, p. 12-25
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Subject: | Thin capitalization | Tax avoidance | Corporate governance | Australia | Australien | Steuervermeidung | Corporate Governance | Kapitalertragsteuer | Capital income tax | Körperschaftsteuer | Corporate income tax |
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