German multinationals’ direct investments abroad and of foreign multinationals’ investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

accession states to the European Union. In this paper, we study the development of German FDI into the accession states from an …The opening up of Central and Eastern Europe has provided new investment opportunities for German investors. At the … aggregated, sectoral, and a firm-level perspective. We assess whether patterns of FDI into the transition economies confirm …

for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …

M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of … M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …

. Using information on nearly all new foreign investments of German MNCs, we provide a number of new and interesting insights …

This paper studies the determinants of German direct investment in the Central and Eastern European countries during … investment (FDI). The empirical results show increasing multinational enterprise (MNE) activity with growth in country-size and … with growing similarities of countries, which supports the horizontal reason for FDI; while the difference in the share of …

Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …