Impact Of Thin Capitalization Rules On Multinationals Financing Investment Decisions
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This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows
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Type: BOOK - Published: 2021-02-05 - Publisher: International Monetary Fund
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliate
