This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...

When companies finance their investment via the international markets for stocks and bonds, relief from domestic personal taxes on dividends and capital gains will not reduce the cost of capital. Some authors have shown that even for small domestic companies whose shares are not traded...

This paper addresses the tax treatment of EU inbound dividends in the EU Member States where the corporate (rather that individual) shareholders are resident, that is dividends paid by a company that is resident in a EU Member State to a corporate recipient shareholder that is resident in a EU...