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Firm-wide effects of earnings stripping rules

Rehrl, Christoph
EconStor · Reports
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capital-structureddctax-avoidance
This paper estimates the impact of the earnings stripping rule reform by the ATAD Directive on the firm-wide external debt ratio of large multinational firms in the European Union in 2019. The analysis is based on the consolidated financial statements of STOXX Europe 600 constituents in 12 different
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