Financing strategy of transnational supply chain with vertical shareholding under tax system difference : creditor or guarantor?
Year of publication: |
2023
|
---|---|
Authors: | He, Mengyu ; Kang, Kai ; Wei, Xuguang ; Li, Yongjian |
Published in: |
Transportation research / E : an international journal. - Amsterdam : Elsevier, ISSN 1366-5545, ZDB-ID 1380969-6. - Vol. 169.2023, p. 1-17
|
Subject: | Operations–finance interface | Shareholding ratio | Tax asymmetry | Tax difference | Tax symmetry | Lieferkette | Supply chain | Aktionäre | Shareholders | Steuerpolitik | Tax policy | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Steuersystem | Tax system |
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