This study is aimed at analysing the market for overdraft facilities with a special focus on the level and development of interest rates and consumer behavior regarding this product. It is a joint study between…
Contributions to Edited Volumes and Conference Proceedings
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2012
As of 2008, Germany has severely changed its thin capitalization rule by introducing the so-called interest barrier. This new rule aims at prohibiting tax avoidance of multinational firms by means of…
