The Resource Toward a level playing field for thin capitalization : German and U.S. approaches

Toward a level playing field for thin capitalization : German and U.S. approaches

Label
Toward a level playing field for thin capitalization : German and U.S. approaches
Title
Toward a level playing field for thin capitalization : German and U.S. approaches
Creator
Subject
Language
eng
Summary
This article compares the German and U.S. thin capitalization regimes. Different approaches to thin capitalization over the years has created conflict between German and U.S. laws on debt and equity corporate financing
Citation source
In: Tax notes international. - Arlington. - Vol. 43 (2006),
http://library.link/vocab/creatorName
Ernst, M
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • level playing field
  • corporate finance
  • earnings stripping
Label
Toward a level playing field for thin capitalization : German and U.S. approaches
Instantiates
Publication
Label
Toward a level playing field for thin capitalization : German and U.S. approaches
Publication

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