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?:abstract
  • This paper investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical implications. The empirical analysis, based on German inbound investment data from 1996 to 2004, confirms a significant impact of tax-rate differentials on the use of inter-company debt. The effectiveness of the German thin-capitalization rule is tested by using legal amendments as natural experiments. The results suggest that thin-capitalization rules induce significantly lower internal borrowing. Hence, tax planning via internal finance is effectively limited by thin-capitalization rules. (xsd:string)
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?:dateModified
  • 2010 (xsd:gyear)
?:datePublished
  • 2010 (xsd:gyear)
?:doi
  • 10.1080/00036840701704477 ()
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  • true (xsd:boolean)
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  • en (xsd:string)
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?:issueNumber
  • 5 (xsd:string)
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?:name
  • Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment (xsd:string)
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  • Zeitschriftenartikel (xsd:string)
  • journal_article (en)
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  • GESIS-SSOAR (xsd:string)
  • In: Applied Economics, 42, 2010, 5, 563-573 (xsd:string)
rdf:type
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?:urn
  • urn:nbn:de:0168-ssoar-242033 ()
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  • 42 (xsd:string)