The Impact of Thin-Capitalization Rules on Corporate Tax Avoidance and Financing Decision
碩士 === 銘傳大學 === 會計學系碩士班 === 106 === There are tax shield benefits from interest expense on debt financing. Some companies take borrowing from related companies as a tool of tax evasion. It is a common business model in recent years that firms gain more competitive advantage by internationalization a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qx63ek |