 | Thin Capitalization Rules and Multinational Firm Capital Structure Author/Editor: Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaetan Nicodeme. Release Date:January, 2014 This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new more...
| Price: $18.00
|
 | Capital Structure and International Debt Shifting Author/Editor: Luc Laeven, Harry Huizinga, Gaetan Nicodeme. Release Date:February, 2007 This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in more...
| Price: $18.00
|