Artikel
Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences arising from choosing the debt financing method in companies with regard to thin capitalisation are analysed in this paper. It is argued that it is the tax policy of a company that directly influences the economic consequences of its operation. The taxation of thin capitalisation may be carried out in various forms depending on the adopted method. The tax-related implications point to the complexity of this process regardless of the country in which it takes place. However, the problem becomes even more complicated in the case of taxation of this process in companies undertaking cross-border activity.
- Language
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Englisch
- Bibliographic citation
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Journal: Contemporary Economics ; ISSN: 2084-0845 ; Volume: 7 ; Year: 2013 ; Issue: 2 ; Pages: 77-83 ; Warsaw: Vizja Press & IT
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
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corporate income tax
thin capitalisation
OECD
- Event
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Geistige Schöpfung
- (who)
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Gajewski, Dominik
- Event
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Veröffentlichung
- (who)
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Vizja Press & IT
- (where)
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Warsaw
- (when)
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2013
- DOI
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doi:10.5709/ce.1897-9254.84
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Gajewski, Dominik
- Vizja Press & IT
Time of origin
- 2013
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Theory of economy as the original cause of the world crisis
The application of DEA method in evaluating credit risk of companies
Marketing of public and business affairs subsystems of socio-economic environment
Methodologies of project management
Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
The risk of imbalances in the financing of social protection in the context of demographic ageing
Editorial letter
Neuroeconomic conditioning of the influence of a market demand of consumers on an innovative character of Polish companies
Influence of quality of life on the state and development of human capital in Latvia
Management of human resources in the aspect of innovativeness
Financialization of commodities
Overview of Approaches to Incorporate Dynamics into the Measurement of Complex Phenomena with the Use of Composite Indices
Theory of economy as the original cause of the world crisis
The application of DEA method in evaluating credit risk of companies
Marketing of public and business affairs subsystems of socio-economic environment