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Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
16 references·3 citing·44 second hop
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References

  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2013Action Plan on Base Erosion and Profit Shifting438 cited
  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 1984A general proposition on the design of a neutral business tax326 cited
  • 2003A Multinational Perspective on Capital Structure Choice and Internal Capital Markets297 cited
  • 2009In praise of tax havens: International tax planning and foreign direct investment290 cited
  • 2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
  • 2011Tax By Design: The Mirrlees Review251 cited
  • 2012Firms' financial choices and thin capitalization rules under corporate tax competition166 cited
  • 2006Capital Structure and International Debt Shifting130 cited
  • 2017Anti profit-shifting rules and foreign direct investment112 cited
  • 2008Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment110 cited
  • 2010An applied analysis of ACE and CBIT reforms in the EU105 cited
  • 2009Taxation and capital structure choice—Evidence from a panel of German multinationals

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93 cited
  • 2014Thin Capitalization Rules and Multinational Firm Capital Structure87 cited
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    • 2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation37 cited
    • 2016Why countries differ in thin capitalization rules: The role of financial development35 cited
    • 2016Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update16 cited