primary hypotheses: (1) whether thin capitalization, characterized by a higher debt ratio, is positively correlated with tax … aggressiveness due to the debt tax benefit, and (2) whether the reform limiting this debt tax benefit (thin capitalization rule …

, transfer pricing, thin capitalization, and mandatory disclosure. In this sense, a historical analysis of the OECD rules is …

, transfer pricing, thin capitalization, and mandatory disclosure. In this sense, a historical analysis of the OECD rules is …

the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction of … response to the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects … the extent to which thin capitalization rules have the intended effect due to the presence of escape clauses. …

the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction of … response to the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects … the extent to which thin capitalization rules have the intended effect due to the presence of escape clauses. …

the impact of thin capitalization rules, which commonly feature such escape clauses across the world, by exploiting the … the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects. Re … which thin capitalization rules affect the real economy due to the presence of escape clauses. …

the impact of thin capitalization rules, which commonly feature such escape clauses across the world, by exploiting the … the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects. Re … which thin capitalization rules affect the real economy due to the presence of escape clauses. …