Multinationals, Minority Ownership and Tax-Efficient Financing Structures

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Schindler_multinationales.pdf
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2008
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Schjelderup, Guttorm
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Zusammenfassung

We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than comparable domestic firms. We also show that affiliates with minority owners have less debt than wholly owned affliates.

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Fachgebiet (DDC)
330 Wirtschaft
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multinational enterprises, tax-efficient financing structures, minority ownership
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ISO 690SCHINDLER, Dirk, Guttorm SCHJELDERUP, 2008. Multinationals, Minority Ownership and Tax-Efficient Financing Structures
BibTex
@techreport{Schindler2008Multi-11983,
  year={2008},
  title={Multinationals, Minority Ownership and Tax-Efficient Financing Structures},
  author={Schindler, Dirk and Schjelderup, Guttorm},
  note={Publ. as: Discussion Papers: NHH Dept. of Finance & Management Science  No. 2008/19}
}
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Publ. as: Discussion Papers: NHH Dept. of Finance & Management Science No. 2008/19
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