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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...
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has been relatively limited analysis of the dividend behavior of multinationals. We find that investors in multinationals … dividends, consistent with a view that such regular dividend payments are a mechanism through which to discipline host …-country managers. In contrast, German investors, who tend to invest in riskier countries, do not appear to demand persistent dividend …
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Stock Exchange, on dividend policy of these companies in the years 2004-2014. An evaluation of the direction and strength of … – dividend payout policy based on the binary logit model - showed that along with a growing share of a foreign investor in a … given company the probability of dividend payment by the company increased significantly. The second – dividend level change …
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The Canadian Department of Finance has proposed new tax elections that will provide Canadian taxpayers with greater flexibility to manage foreign affiliate distributions. Under Regulation 5901(2)(b), taxpayers may elect to treat foreign affiliate dividends as "pre-acquisition surplus" dividends...
Persistent link: https://www.econbiz.de/10014161386
We examine the effect of increased regulatory enforcement threat on the dividend policies of foreign firms listed in US … significantly increase their dividend payouts after their home countries sign the MMoU, relative to their home country peers and … matched US counterparts. The increase in dividend payouts is greater if foreign firms are from countries with weak governance …
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