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Thin capitalisation rules: a second-best solution to the cross-border debt bias?One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules which limit tax base erosion from cross-border interest deductions....

général - core.ac.uk - PDF: mpra.ub.uni-muenchen.de

What's beps got to do with it? exploring the effectiveness of thin capitalisation rulesIn October 2015, the OECD made a best practice recommendation in Action 4 of its BEPS project, suggesting a Fixed Ratio Rule in place of thin capitalisation rules....

PDF: mpra.ub.uni-muenchen.de

Tendencies and prospects of capitalisation of enterprises of the food industry of ukraineThe article is devoted to the study of tendencies of capitalisation of enterprises of the food industry of Ukraine in the context of assessment of the prospects of introduction of the cost-oriented approach to management of enterprises...

PDF: doaj.org

Capitalisation of fiscal variables and land scarcity... Yet if enough land for construc-tion is available, housing developers could supply new houses and capitalisation may disappear....

PDF: usj.sagepub.com

Capitalisation: reflections and practice for project appraisalIncome capitalisation is a widely used in commercial property for valuation, development appraisalor for project feasibility analysis....

PDF: rau.repository.guildhe.ac.uk

capitalization

droit - iate.europa.eu

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Firms’ financial choices and thin capitalization rules under corporate tax competitionThin capitalization rules have become an important element in the corporate tax systems of developed countries....

général - core.ac.uk - PDF: www.cesifo-group.de

Heterogeneity in income tax capitalization: evidence from the swiss housing marketSummary There is evidence that taxes capitalize into housing prices, but great uncertainty about the magnitude of income tax capitalization....

PDF: link.springer.com

Language model capitalizationIn many speech recognition systems, capitalization is not an inherent component of the language model: training corpora are down cased, and counts are accumulated for sequences of lower-cased words....

PDF: citeseerx.ist.psu.edu

Time-series properties of capitalization ratesApplying the discounted cash flow method in valuing a business requires a capitalization rate which, approximately, is the difference between a discount rate and a growth rate in net cash flows....

PDF: nafe.net

Factors influencing capitalization ratesThis study examines the variations in quarterly mean "capitalization rates" for commercial and industrial investment properties....

PDF: aux.zicklin.baruch.cuny.edu

Publications scientifiques

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Assessing the impact of local taxation on property prices: a spatial matching contribution / evaluer l'impact de la fiscalité locale sur les prix immobiliers : une contribution de l'appariement spatial

...foncières.Fiscal capitalization, Local taxation, Property prices, Borders / Capitalisation fiscale, Fscalité locale, Prix des transactions foncières, Effets frontières...

... Our results suggest that the local property tax rate has no impact on property prices, while the amount of taxes paid appears to have a negative effect on property price...

recherche et propriété intellectuelle / activité agricole - core.ac.uk - PDF: www2.dijon.inra.fr