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  • Internal indebtedness of international companies a decade after tax reform - the case of Slovenia [Elektronski vir]
    Stanimirović, Tatjana
    International companies transfer profits through permanent establishments and branches, also called foreign direct investments (FDI). The fragmentation of the market, with several different ... accounting and tax systems, is an ideal place for tax planning, as well as using direct and indirect financial structures. One of the most common ways to protect national tax revenues from excessive debt financing is with the thin capitalization rule (TCR). The existing literature generally indicates its effectiveness in limiting internal borrowing. Slovenia implemented the thin capitalization rule in 2005, following the footsteps of many countries. The research question focuses on testing internal indebtedness of FDI operating in Slovenia in years 2003/04 and 2013/14. Contrary to expectations, internal indebtedness increased in the observed period. The paper provides valuable insight into the recent corporate income tax developments in Slovenia and presents one of the pioneering research efforts attempting to assess the impact of enacted tax regulations concerning transfer prices between foreign direct investors.
    Vir: EAA 2015 [Elektronski vir] : European Accounting Association, 38th Annual Congress, Glasgow, UK, 28-30 April 2015
    Vrsta gradiva - prispevek na konferenci
    Leto - 2015
    Jezik - angleški
    COBISS.SI-ID - 4564910

    Povezava(-e):

    http://www.eaacongress.org/userfiles/GIDEFKG_FELHHL_US0GK3TC.pdf

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