Multinationals, Minority Ownership and Tax-Efficient Financing Structures

Zitieren

Dateien zu dieser Ressource

Prüfsumme: MD5:fa94aa7221dd04405cb1c216b9fdbcd1

SCHINDLER, Dirk, Guttorm SCHJELDERUP, 2008. Multinationals, Minority Ownership and Tax-Efficient Financing Structures

@techreport{Schindler2008Multi-11983, title={Multinationals, Minority Ownership and Tax-Efficient Financing Structures}, year={2008}, author={Schindler, Dirk and Schjelderup, Guttorm}, note={Publ. as: Discussion Papers: NHH Dept. of Finance & Management Science No. 2008/19} }

<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:bibo="http://purl.org/ontology/bibo/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > <rdf:Description rdf:about="https://kops.uni-konstanz.de/rdf/resource/123456789/11983"> <dcterms:abstract xml:lang="deu">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.</dcterms:abstract> <dc:contributor>Schindler, Dirk</dc:contributor> <dcterms:issued>2008</dcterms:issued> <dc:language>deu</dc:language> <dc:rights>deposit-license</dc:rights> <dcterms:rights rdf:resource="https://creativecommons.org/licenses/by-sa/2.0/legalcode"/> <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:41:33Z</dcterms:available> <dc:creator>Schjelderup, Guttorm</dc:creator> <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/11983"/> <dc:format>application/pdf</dc:format> <dc:contributor>Schjelderup, Guttorm</dc:contributor> <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:41:33Z</dc:date> <dcterms:title>Multinationals, Minority Ownership and Tax-Efficient Financing Structures</dcterms:title> <dc:creator>Schindler, Dirk</dc:creator> </rdf:Description> </rdf:RDF>

Dateiabrufe seit 01.10.2014 (Informationen über die Zugriffsstatistik)

Schindler_multinationales.pdf 99

Das Dokument erscheint in:

deposit-license Solange nicht anders angezeigt, wird die Lizenz wie folgt beschrieben: deposit-license

KOPS Suche


Stöbern

Mein Benutzerkonto