Artikel
Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are assessed against thin capitalisation. It is the very tax policy of companies that has a direct influence on the economic consequences of the functioning of these companies. The process of taxation of the phenomenon of thin capitalisation may be highly varied depending on the adopted method. Tax-related consequences demonstrate how complicated this process is irrespective of the country in which it takes place. The issue is even more complicated in the case of taxation of this process in companies conducting cross-border activity.
- Language
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Englisch
- Bibliographic citation
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Journal: Contemporary Economics ; ISSN: 2084-0845 ; Volume: 6 ; Year: 2012 ; Issue: 1 ; Pages: 78-85 ; 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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2012
- DOI
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doi:10.5709/ce.1897-9254.36
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the 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
- 2012
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Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
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
Marketing of public and business affairs subsystems of socio-economic environment
Theory of economy as the original cause of the world crisis
The application of DEA method in evaluating credit risk of companies
Methodologies of project management
Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
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
Marketing of public and business affairs subsystems of socio-economic environment
Theory of economy as the original cause of the world crisis
The application of DEA method in evaluating credit risk of companies