The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Dave Goyvaerts, Annelies Roggeman
| Year of publication: |
2020
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|---|---|
| Authors: | Goyvaerts, Dave ; Roggeman, Annelies |
| Published in: |
De economist : Netherlands Economic Review. - Dordrecht [u.a.] : Springer Science + Business Media B.V, ISSN 1572-9982, ZDB-ID 1478719-2. - Vol. 168.2020, 1, p. 23-51
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| Subject: | Thin capitalization rules | Corporate taxation | Internal debt | Corporate financing decisions | Profit shifting | Unternehmensbesteuerung | Kapitalstruktur | Capital structure | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Belgien | Belgium | Fremdkapital | Debt financing | Unternehmensfinanzierung | Corporate finance | Ausländische Tochtergesellschaft | Foreign subsidiary | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Deutschland | Germany |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10645-019-09353-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012223817