Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are ass...
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| Format: | Article |
| Language: | English |
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University of Economics and Human Sciences in Warsaw
2012-03-01
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| Series: | Contemporary Economics |
| Online Access: | http://ce.vizja.pl/en/download-pdf/id/235 |
| _version_ | 1827776317902290944 |
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| author | Dominik Gajewski |
| author_facet | Dominik Gajewski |
| author_sort | Dominik Gajewski |
| collection | DOAJ |
| description | The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are assessed against thin capitalisation. It is the very tax policy of companies that has a direct influence on the economic consequences of the functioning of these companies. The process of taxation of the phenomenon of thin capitalisation may be highly varied depending on the adopted method. Tax-related consequences demonstrate how complicated this process is irrespective of the country in which it takes place. The issue is even more complicated in the case of taxation of this process in companies conducting cross-border activity. |
| first_indexed | 2024-03-11T14:03:32Z |
| format | Article |
| id | doaj.art-aabb06eebfc04e98aa78d90a23cb7ed7 |
| institution | Directory Open Access Journal |
| issn | 2084-0845 |
| language | English |
| last_indexed | 2024-03-11T14:03:32Z |
| publishDate | 2012-03-01 |
| publisher | University of Economics and Human Sciences in Warsaw |
| record_format | Article |
| series | Contemporary Economics |
| spelling | doaj.art-aabb06eebfc04e98aa78d90a23cb7ed72023-11-02T03:40:24ZengUniversity of Economics and Human Sciences in WarsawContemporary Economics2084-08452012-03-016119710.5709/ce.1897-9254.36Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECDDominik GajewskiThe present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are assessed against thin capitalisation. It is the very tax policy of companies that has a direct influence on the economic consequences of the functioning of these companies. The process of taxation of the phenomenon of thin capitalisation may be highly varied depending on the adopted method. Tax-related consequences demonstrate how complicated this process is irrespective of the country in which it takes place. The issue is even more complicated in the case of taxation of this process in companies conducting cross-border activity.http://ce.vizja.pl/en/download-pdf/id/235 |
| spellingShingle | Dominik Gajewski Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD Contemporary Economics |
| title | Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD |
| title_full | Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD |
| title_fullStr | Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD |
| title_full_unstemmed | Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD |
| title_short | Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD |
| title_sort | chosen tax related and economic aspects of choosing the method of equity financing in relation to thin capitalisation in the countries of oecd |
| url | http://ce.vizja.pl/en/download-pdf/id/235 |
| work_keys_str_mv | AT dominikgajewski chosentaxrelatedandeconomicaspectsofchoosingthemethodofequityfinancinginrelationtothincapitalisationinthecountriesofoecd |