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Thin Capitalization Rules and Multinational Firm Capital Structure · Study

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PreprintThin Capitalization Rules and Multinational Firm Capital Structure

Jennifer L. Blouin2014

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Preprintgreen2014

Thin Capitalization Rules and Multinational Firm Capital Structure

Jennifer L. Blouin · Harry Huizinga · Luc A. Laeven · Gaëtan Nicodème

61 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Finance and Governance Taxation and Legal Issues Corporate Taxation and Avoidance

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2015Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report 2019Residual Profit Allocation by Income 2018A trade-off theory of ownership and capital structure 2021How large is the corporate tax base erosion and profit shifting? A general equilibrium approach 2022Corporate Debt and Taxes 2018The Taxation of Extractive Industries 2016Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update 2014Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?

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Year2014

Typepreprint

Published2014-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations61

Files0 public / 0

ShelfCorporate Finance and Governance

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doi10.2139/ssrn.2419930

openalex_workW3144837644

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