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Die steuerliche Vorteilhaftigkeit der grenzüberschreitenden Betriebsaufspaltung bei DBA-Staaten am Beispiel Österreich - Deutschland
Kudert, Stefan; Klipstein, Ivonne; Jarzynska, Paula - 2009
unmittelbaren Praxisbezug zu verdeutlichen, wurde das Beispiel eines österreichischen Investors in Deutschland gewählt. Zugleich … Rechtsänderungen, die sich für Deutschland durch das Unternehmensteuerreformgesetz 2008 sowie die Jahressteuergesetze 2008 und 2009 und …
Persistent link: https://www.econbiz.de/10003875492
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The impact of thin capitalization rules on the location of multinational firms' foreign affiliates
Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015
This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...
Persistent link: https://www.econbiz.de/10011300391
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Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations
Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001656437
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Bargaining Over the Avoidance of Double Taxation : Evidence from German Tax Treaties
Rixen, Thomas - 2014
Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the...
Persistent link: https://www.econbiz.de/10013046630
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Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
the importance of the actual tax rate. For Japan, which charges a higher tax rate on corporate profits than Germany, we … find a substantial increase of FDI in Germany after the switch from worldwide to territorial taxation. For the UK, which … imposes a lower tax rate than Germany, the switch to territorial taxation is not found to exert any significant effects on …
Persistent link: https://www.econbiz.de/10011958845
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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Taxation of international investment and accounting valuation
De Waegenaere, Anja (contributor);  … - 2006 - Rev.
Persistent link: https://www.econbiz.de/10003753995
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Moving to territoriality? : Implications for the United States and the rest of the world
Mullins, Peter - 2006
Persistent link: https://www.econbiz.de/10003354560
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The effect of tax treaties on multinational firms : new evidence from microdata
Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10003969188
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Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas (contributor);  … - 2007
Multinational groups (MNGs) produce a major part of global output. Further, a substantial fraction of international transactions happens to be internal, i.e., intermediate products and services are traded between group members. Thus, the problem of co-ordinating economic decisions like...
Persistent link: https://www.econbiz.de/10003567124