Capital Structure and International Debt Shifting /
This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between nati...
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Andre forfattere: | , |
Format: | Tidsskrift |
Sprog: | English |
Udgivet: |
Washington, D.C. :
International Monetary Fund,
2007.
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Serier: | IMF Working Papers; Working Paper ;
No. 2007/039 |
Online adgang: | Full text available on IMF |