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Taxation, R&D tax incentives and patent application in Europe

Ernst, Christof; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011

The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate … at the European Patent Office to test reactions on changes in R&D tax incentives and corporate tax burden. We find a … positive impact of R&D tax incentives and a negative impact of the statutory corporate income tax rate on patenting. R …

Persistent link: https://www.econbiz.de/10009003573

Multinationals' profit response to tax differentials: Effect size and shifting channels

Heckemeyer, Jost H.; Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

This paper provides a quantitative review of the empirical literature on profit-shifting behavior of multinational firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax rate differentials. Accounting for misspecification biases...

Persistent link: https://www.econbiz.de/10010957581

Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data

Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...

Persistent link: https://www.econbiz.de/10005097486

German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach

Overesch, Michael; Wamser, Georg - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...

Persistent link: https://www.econbiz.de/10005097916

ICT and international corporate taxation: tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

Persistent link: https://www.econbiz.de/10005098339

Taxation and capital structure choice: evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals? foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...

Persistent link: https://www.econbiz.de/10005098393

The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions

Schreiber, Ulrich; Overesch, Michael; Büttner, Thiess; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...

Persistent link: https://www.econbiz.de/10005098397

Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...

Persistent link: https://www.econbiz.de/10010957713

Effective tax rates under IP tax planning

Evers, Lisa; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

Persistent link: https://www.econbiz.de/10011104993

Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen

Evers, Maria Theresia; Finke, Katharina; Köstler, Melanie - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Am 16. März 2011 hat die Europäische Kommission einen Richtlinienentwurf (RLE) für eine "Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)" vorgelegt. Die darin enthaltenen Normen zur harmonisierten Ermittlung der steuerlichen Bemessungsgrundlage weisen jedoch aufgrund...

Persistent link: https://www.econbiz.de/10011104997

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