Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update

13 references·1 citing·48 second hop

FromToDepth

this work references cited by second hop

References

2013Action Plan on Base Erosion and Profit Shifting438 cited
2003A Multinational Perspective on Capital Structure Choice and Internal Capital Markets297 cited
2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
2012Firms' financial choices and thin capitalization rules under corporate tax competition166 cited
2011International debt shifting and multinational firms in developing economies122 cited
2013The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms115 cited
2009Corporate taxation, debt financing and foreign-plant ownership111 cited
2008Thin-Capitalization Rules and Company Responses - Experience from German Legislation62 cited
2014Thin Capitalization Rules and Multinational Firm Capital Structure61 cited
2007Capital Structure and International Debt Shifting45 cited
2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches43 cited
2012The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 200841 cited
2008A Multilateral Solution for the Income Tax Treatment of Interest Expenses26 cited

Cited by

2020Corporate Tax Statistics, Second Edition

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

14 cited