Resource title

The capital structure of multinational companies under tax competition

Resource image

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Resource description

This article studies the relationship between debt policies of multinational companies (MNCs) and governments tax strategies. In the first part, it is shown that the ability to shift income from high- to low-tax countries affects MNCs financial choices. In the second part we show how MNCs financial decisions can affect the tax strategies of two governments competing to attract income.

Resource author

Paolo M. Panteghini

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/25766

Resource license

Adapt according to the presented license agreement and reference the original author.