The Impact of Anti-thin Capitalization Rules on the Capital Structure of Taiwanese Multinational Firms
碩士 === 國立政治大學 === 財政研究所 === 103 === Because many companies shift their profits through debt financing, governments had imposed anti-thin capitalization rules one after another to limit the tax deductibility of interest expenses. However, most empirical researches on the effectiveness of the anti...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/96370914890370029206 |