The Impact Of Thin Capitalization Rules On Multinationals Financing And Investment Decisions
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The Impact of Thin-capitalization Rules on Multinationals' Financing and Investment Decisions
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 2008 |
Genre | : |
ISBN | : 9783865583789 |
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Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliate