Jonathan Farrar

York University - Schlich School of Business

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

2

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1

Scholarly Papers (2)

1.

Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis

Canadian Tax Journal, Vol. 56, No. 4, pp. 803-869, 2008
Number of pages: 67 Posted: 25 Nov 2008 Last Revised: 26 May 2009
Timothy Edgar, Jonathan Farrar and Amin Mawani
Osgoode Hall Law School, York University - Schlich School of Business and York University - Department of Accounting
Downloads 670 (50,069)
Citation 2

Abstract:

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Foreign Direct Investment, Thin Capitalization, Interest Expense Allocation

2.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

Edgar, T.E., Farrar, J. and Mawani, A. “Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis” Canadian Tax Journal 2008, 56(4): 803-869
Number of pages: 38 Posted: 06 Jan 2008 Last Revised: 17 Nov 2021
Jonathan Farrar and Amin Mawani
York University - Schlich School of Business and York University - Department of Accounting
Downloads 615 (55,995)
Citation 2

Abstract:

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thin capitalization, Canada, ratios, debt-equity, industry, leverage