Publikation: Multinationals, Minority Ownership and Tax-Efficient Financing Structures
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2008
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Schjelderup, Guttorm
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Zusammenfassung
We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than comparable domestic firms. We also show that affiliates with minority owners have less debt than wholly owned affliates.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
330 Wirtschaft
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multinational enterprises, tax-efficient financing structures, minority ownership
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SCHINDLER, Dirk, Guttorm SCHJELDERUP, 2008. Multinationals, Minority Ownership and Tax-Efficient Financing StructuresBibTex
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Kommentar zur Publikation
Publ. as: Discussion Papers: NHH Dept. of Finance & Management Science No. 2008/19
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Ja
