The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium
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DOI: 10.1007/s10645-019-09353-x
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More about this item
Keywords
Thin capitalization rules; Corporate taxation; Internal debt; Corporate financing decisions; Profit shifting;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
Statistics
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