IMF Publications by Subject
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Thin capitalization rules:
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 2019/287
Date: December 20, 2019
Subject: Anti-avoidance rules Corporate income tax Revenue administration Taxes Thin capitalization rules Transfer pricing rules
2018
Title: At A Cost: the Real Effects of Transfer Pricing Regulations
Series: Working Paper No. 2018/069
Date: March 23, 2018
Subject: Corporate income tax Economic sectors Taxes Thin capitalization rules Transfer pricing Transfer pricing rules Transnational corporations
2017
Title: Curbing Corporate Debt Bias
Series: Working Paper No. 2017/022
Date: January 30, 2017
Subject: Corporate income tax Debt bias Economic and financial statistics External debt Financial statistics Tax policy Taxes Thin capitalization rules
2014
Title: Thin Capitalization Rules and Multinational Firm Capital Structure
Series: Working Paper No. 2014/012
Date: January 24, 2014
Subject: Domestic debt Economic sectors External debt Financial institutions Public debt Stocks Taxes Thin capitalization rules Transnational corporations