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insuffisance des capitaux propres

under-capitalisation

finances - iate.europa.eu

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Economic performance and sustainable growth : the role of women entrepreneurs in uk economic developmentThis research demonstrates that women entrepreneurs make important contributions to economic development, but are disadvantaged by initial under-capitalisation....

général - core.ac.uk - PDF: core.ac.uk

thin capitalization

finances - iate.europa.eu

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Pengaruh thin capitalization terhadap penghindaran pajakThis study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia stock exchange during period 2014 until 2017....

général - core.ac.uk - PDF: jurnalmahasiswa.unesa.ac.id

Thin capitalization rules in the context of the ccctbIn the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule....

PDF: www.sbs.ox.ac.uk

2008), 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....

PDF: www.ecpol.vwl.uni-muenchen.de

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....

PDF: www.cesifo-group.de