The impact of thin-capitalization rules on the capital structure of multinational firms

By Thiess Buettner, Michael Overesch, U. Schreiber, G. Wamser. 2012

259 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/7ea7d1c25477a71022add8f8cdd6ca95fd2d27f9

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In Accounting

1. Dhammika Dharmapala
2. Michelle Hanlon

In Economics and Econometrics

1. Dhammika Dharmapala
2. Michelle Hanlon

Citations in the corpus

• What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014, methodology): “Buettner et al. (2012) use the MiDi data on foreign affiliates of German-based multinationals, in particular a panel of affiliates over the 1996-2004 period, to analyze the effects of tax rates and rules on the use of debt by multinational affiliates.”
• Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals (2013, unknown): “Buettner et al. (2012) provide evidence that thin capitalization rules which restrict the deductibility of interest payments from the corporate tax base indeed limit multinational debt shifting behaviour.”