Thin capitalisation rules: A second-best solution to the cross-border debt bias?
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- Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
- Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
- Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
- Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.
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More about this item
Keywords
International tax law; Tax policy; Public economics; Thin capitalisation rules; Corporate taxation; Multinational debt shifting; Debt bias; Allowance for corporate equity; Economic rent tax;All these keywords.
JEL classification:
- F3 - International Economics - - International Finance
- G3 - Financial Economics - - Corporate Finance and Governance
- K0 - Law and Economics - - General
- K00 - Law and Economics - - General - - - General (including Data Sources and Description)
- K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2016-06-25 (Accounting and Auditing)
- NEP-LAW-2016-06-25 (Law and Economics)
- NEP-NET-2016-06-25 (Network Economics)
Statistics
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