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Browsing by Subject "Debt Covenants"
Now showing items 1-1 of 1
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Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value
(2019)I examine a tax-related friction that limits U.S. multinational corporations’ ability to use foreign assets as collateral in obtaining U.S. debt financing. I find that tax-based collateral limitations are associated with ...
