4700 Keele Street
Toronto, Ontario M3J 1P3
Osgoode Hall Law School
in Total Papers Downloads
in Total Papers Citations
Foreign Direct Investment, Thin Capitalization, Interest Expense Allocation
consumption taxes, exemptions, financial institutions, GST, VAT
tax policy, tax expenditures, financial instability, Minsky's financial instability hypothesis, dividend imputation, loss limitations
taxation and risk taking, after-tax hedging, asymmetric swap
financial instruments, debt-equity boundary, debt-derivative boundary, market-value accounting, hedge accounting
tax, capital flow, tax policy, capital market, efficiency
Trusts, Debt-Equity, Buyouts, Debt, Equity
corrective taxation, financial sector, leverage, compensation
Interest Deductibility, Tax Shelters, Tax Avoidance, Losses
Risk; tax avoidance; hedging; derivatives; shares; ownership
tax avoidance, general anti-avoidance rule
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