Tax-Aided Financial Services Companies and the Cost of Capital
摘要:
AbstractOver the past two decades, the governments of several European countries have implemented special tax devices to attract the finance centres of multinational companies. This paper determines how the cost of capital for investments made by multinationals is affected by the tax regimes, bringing into play the Irish financial services company, the Belgian co‐ordination centre, the Dutch finance company and the Luxemburg company coupled with a Swiss finance branch. It gives evidence that intermediation of a tax‐aided services company in the financing scheme of a foreign subsidiary provides an important tax saving. However, the home and source countries' tax regimes influence the hierarchy of the less heavily taxed treasury and finance centres. The methodology relies on the marginal effective tax rates theory and consists of an extension of Alworth's (1988) model to include treasury centres.
Tax-Aided Financial Services Companies and the Cost of Capital
摘要:
AbstractOver the past two decades, the governments of several European countries have implemented special tax devices to attract the finance centres of multinational companies. This paper determines how the cost of capital for investments made by multinationals is affected by the tax regimes, bringing into play the Irish financial services company, the Belgian co‐ordination centre, the Dutch finance company and the Luxemburg company coupled with a Swiss finance branch. It gives evidence that intermediation of a tax‐aided services company in the financing scheme of a foreign subsidiary provides an important tax saving. However, the home and source countries' tax regimes influence the hierarchy of the less heavily taxed treasury and finance centres. The methodology relies on the marginal effective tax rates theory and consists of an extension of Alworth's (1988) model to include treasury centres.
Substituted benzazoles and methods of their use as inhibitors of Raf kinase
申请人:——
公开号:US20040122237A1
公开(公告)日:2004-06-24
New substituted benz-azole compounds, compositions and methods of inhibition of Raf kinase activity in a human or animal subject are provided. The new compounds compositions may be used either alone or in combination with at least one additional agent for the treatment of a Raf kinase mediated disorder, such as cancer.
[EN] COMPOUNDS USEFUL FOR TREATING A MANNHEIMIA HAEMOLYTICA OR HISTOPHILUS SOMNI INFECTION<br/>[FR] COMPOSÉS UTILES POUR TRAITER UNE INFECTION PAR MANNHEIMIA HAEMOLYTICA OU HISTOPHILUS SOMNI
申请人:INTERVET INT BV
公开号:WO2018115421A1
公开(公告)日:2018-06-28
The present invention discloses compounds of formula (I) that are useful in the treatment of respiratory diseases of animals, especially Bovine or Swine Respiratory disease (BRD and SRD).
successful synthesis of arylated stibine 3 a in a scale of 34.77 g demonstrates high synthetic potential of this transformation. The formed stibines (R3Sb) were then used for the palladium‐catalyzed carbon–carbon bond forming reaction with aryl boronic acids [R−B(OH)2], giving biaryls with high selectivity, even the structures of two organomoieties (R and R′) are very similar. Plausible catalytic pathways
Suzuki–Miyaura cross-coupling reaction assisted by palladium nanoparticles-decorated zeolite 13X nanocomposite: a greener approach
作者:Raja Deepika、Mathur Gopalakrishnan Sethuraman
DOI:10.1007/s11164-021-04651-z
日期:2022.3
Heterogeneous catalysts govern the field of catalysis due to their easy separation from a reaction mixture, reusability, and prevention of agglomeration, making them moreefficient catalysts than homogeneous catalysts. Herein, we report the eco-friendly synthesis of a novel heterogeneous catalyst, viz. palladium nanoparticles (Pd NPs) decorated over zeolite 13X nanocomposite using dried fruits of Terminalia
2,6-Disubstituted quinazolines, quinoxalines, quinolines and isoquinolines and methods of their use as inhibitors of RAF kinase
申请人:Ramurthy Savithri
公开号:US20050085482A1
公开(公告)日:2005-04-21
New substituted quinazoline, quinoxaline, quinoline and isoquinoline compounds, compositions and methods of inhibition of Raf kinase activity in a human or animal subject are provided. The new compounds compositions may be used either alone or in combination with at least one additional agent for the treatment of a Raf kinase mediated disorder, such as cancer.