Sentence examples for capitalization rule from inspiring English sources

This paper analyzes the optimal design of thin capitalization rules in the presence of financial frictions when a host country, in the first stage, chooses the type of thin capitalization rule and then, in the second stage, decides about the strictness.

Thin capitalization rules prevent firms from deducting excessive interest expenses from their tax base.

The purpose of thin capitalization rules is to limit multinational firms' possibilities of engaging in tax planning via debt shifting.

Mainly two approaches are used: most thin capitalization rules limit the deductibility of interest expense if the amount of debt exceeds a specific leverage ratio.

They show theoretically that thin capitalization rules may help explain why firms issue both debt and equity even if the former is generally privileged by the tax law.

Maßbaum and Sureth (2009) consider thin capitalization rules that are characterized by a given permitted debt-equity ratio and investigate its impact on firms' financing decisions using the capital structure model of Miller (1977).

However, there can be cases where the authors do not follow the nomenclature conventions, which would be missed if we enforced strict capitalization rules in OntoGene/ODIN.

A partial solution to this problem would be the use of capitalization rules for genes and proteins, even if this strategy would not work with three-letter gene names.

3, including the new thin-capitalization rule.

Therefore, approximately 28%% of the companies in our sample were potentially affected by the new thin-capitalization rule.

The special tax regimes in these Autonomous Regions do not apply the same thin-capitalization rule than in the rest of the Spanish Autonomous Regions.