Base Erosion and Profit Shifting and Interest Expenditure

Hey, Johanna

Found an issue? Give us feedback

Bulletin for Interna...arrow_drop_down

Bulletin for International Taxation

Article . 2014 . Peer-reviewed

Data sources: Crossref

Base Erosion and Profit Shifting and Interest Expenditure

descriptionPublicationkeyboard_double_arrow_right Article 21 May 2014 Germany English Publisher:IBFDJournal:Bulletin for International Taxation, volume 68 (eissn: 2352-9202,

Copyright policy )

Authors: Hey, Johanna;

doi: 10.59403/3fqt3wd

Base Erosion and Profit Shifting and Interest Expenditure

- Summary
- Subjects
- Metrics

Abstract

In this article, the author examines the implications for the utilization of interest expenditure in tax planning given the OECD Base Erosion and Profit Shifting initiative.

Country

Germany

Related Organizations

University of Cologne
Germany

Keywords

340, ddc:340

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	5
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average