Intertax ,2004(10) :493 - 519.Dottore Commercialista:Italian Thin Capitalization Rules,Tax Treaties and EC Law:Much Ado AboutSomething. GUSMEROLI M. The Internist . 2004GUSMEROLI M.Dottore Commercialista:Italian Thin Capitalization Rules,Tax Treaties and EC Law:Much Ado AboutSomething.The Internist...
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 data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential dat...
a本文对作品中的忏悔意识进行全方面的解读 This article carries on the entire aspect to in the work confession consciousness the explanation[translate] aCorporate tax planning and thin-capitalization rules: evidence from a quasi-experiment 公司税计划和稀薄资本化规则: 证据从类似实验[translate]...
Traditionally, thin capitalization rules have be... O Thoemmes,R Stricof,K Nakhai - 《Intertax》 被引量: 17发表: 2004年 Thin Capitalization Rules and Non-Discrimination Principles An analysis of thin capitalization rules in light of the non-discrimination principle in the EC... Thoemmes O...
tax rate effects. We finally provide estimates for different uncoordinated as well as coordinated policy scenarios.doi:10.1111/roie.12440Valeria MerloNadine RiedelGeorg WamserReview of International EconomicsMerlo, V., Riedel, N. and Wamser, G. (2016) The impact of thin capitalization rules on the...
The impact of the tax treatment of housing is examined under two regimes: one with no land-market constraints and one with a binding, large lot zoning requirement in the suburbs that restricts the mobility of the poor. When no binding zoning rules exist so that rich and poor households are...
Define capitalization. capitalization synonyms, capitalization pronunciation, capitalization translation, English dictionary definition of capitalization. n. 1. a. The practice or act of capitalizing. b. The sum that results from capitalizing. 2. a. The
It’s important to note that Notice 2024-12 from the IRS, which provides the most recent guidance on Section 174, outlines the rules regarding the capitalization of payments to third-party contract researchers for qualifying activities. If a contract researcher is paid for research—regardless of ...
Uniform capitalization rule 是统一的资本化原则。就是把直接材料、直接人工费和间接制造费用进行资本化。A method of valuing inventory for tax purposes that requires capitalization of direct costs (such as material and labor costs) and an allocable portion of indirect costs that benefit or are incurred ...
(2010). Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment. Applied Economics, 42(5):563-573.Overesch, M. and G. Wamser (2009b), Corporate tax planning and thin-capitalization rules: evidence from a quasi experiment, forthcoming in Applied Economics....