Article in Journal 2014 Debt Shifting and Thin-capitalization Rules Valeria Merlo, Georg Wamser Breadcrumb ifo › ifo Homepage › Debt Shifting and Thin-capitalization Rules CESifo DICE Report 12 (4) 27-31 Ifo Institute Munich Debt Shifting and Thin-capitalization Rules pdf / 393.17 kb Debt Shifting and Thin-capitalization Rules Share article Share article Copied to clipboard JEL Codes: F230, H250, H320 Included in 2014 Journal (Complete Issue) ifo CESifo DICE Report 4/2014 (Winter): Profit Shifting 01-63 Learn more