Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Kenneth A. Froot and James R. Hines, Jr., The Effects of Taxation on Multinational Corporations (University of Chicago Press, 1995), chap. 10, https://www.nber.org/books-and-chapters/effects-taxation-multinational-corporations/interest-allocation-rules-financing-patterns-and-operations-us-multinationals.