The impact of anti-thin capitalization rules on capital structure in Taiwan
Wen-Sheng Shieh, Jiun-Nan Ou & Jui-Chih Wang
Year of publication: |
2014
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Authors: | Shieh, Wen-Sheng ; Ou, Jiun-Nan ; Wang, Jui-Chih |
Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 6.2014, 11, p. 142-159
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Subject: | anti-thin capitalization rules | capital structure | integrated income tax system | income tax act | Kapitalstruktur | Capital structure | Einkommensteuer | Income tax | Taiwan | Kapitalertragsteuer | Capital income tax | Körperschaftsteuer | Corporate income tax |
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