Andreas Florian Göritzer

CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH

Kardinalschütt 7

A‐9020 Klagenfurt

Austria

SCHOLARLY PAPERS

2

DOWNLOADS

591

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

Thin Capitalization Rule vs Interest Barrier

WU International Taxation Research Paper Series No. 2012-03, Discussion Papers SFB International Tax Coordination, 41
Number of pages: 35 Posted: 12 Feb 2013 Last Revised: 20 Feb 2013
Andreas Florian Göritzer
CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 299 (119,045)

Abstract:

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Interest barrier, thin capitalization rule, debt financing, hybrid finance, simulation

2.

Cross-Border Intra-Group Hybrid Finance and International Taxation

WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Number of pages: 43 Posted: 12 Feb 2013
Eva Eberhartinger, Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business, University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 292 (122,004)
Citation 1

Abstract:

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hybrid finance, cross‐border intra‐group finance, qualification conflicts, simulation