Cross-Border Intra-Group Financial Transactions - Evidence from Germany

Literature provides evidence of profit shifting of MNEs, particularly by intercompany debt. Therefore, we conducted a broad empirical investigation (survey), focusing on specific issues regarding cross-border intra-group financial transactions. This paper aims to work out empirical evidence of cross-border intra-group financial transactions behavior of MNEs in Germany and tends to introduce and evaluate the respective empirical results in order to provide first significant insights regarding this (not only) tax relevant issue