The impact of thin-capitalizationrules on multinationals’financing and investment decisions
Year of publication: |
2008-02-25
|
---|---|
Authors: | Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich ; Wamser, Georg |
Institutions: | Deutsche Bundesbank <Frankfurt, Main> / Volkswirtschaftliche Forschungsgruppe |
Subject: | Multinationales Unternehmen | Steuerplanung | Fremdfinanzierung | Körperschaftssteuer | Kapitakstruktur | business taxation |
- 1 Introduction
- 2 Theoretical Implications of Thin-Capitalization Rules
- 3 Investigation Approach
- 4 Data and Descriptive Statistics
- 5 The Impact of Thin-Capitalization Rules on Intercompany Loans
- 6 The Impact of Thin-Capitalization Rules on Investment
- 7 Conclusions
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