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Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms
Behrendt, Simon; Wamser, Georg - 2018
double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …
Persistent link: https://www.econbiz.de/10011793840
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10010257227
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Taxes, profit shifting, and the real activities of MNEs : evidence from corporate tax notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
-tax locations leads to profit relocation to 'next-best' low-tax countries, allowing firms to circumvent domestic taxation. We do not …
Persistent link: https://www.econbiz.de/10014322011
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Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …
Persistent link: https://www.econbiz.de/10014345628
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Consequences of the new UK tax exemption system: Evidence from micro-level data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10010288468
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Intercompany loans and profit shifting: evidence from company-level data
Buettner, Thiess; Wamser, Georg - 2007
This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries. Empirical evidence is provided using micro-level panel...
Persistent link: https://www.econbiz.de/10010264102
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Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - 2018
This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time...
Persistent link: https://www.econbiz.de/10011847579
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The tax-efficient use of debt in multinational corporations
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2018
Some multinationals use the parent company as a lender to the group, whereas others set up an internal bank in a low tax jurisdiction. This paper discusses the link between capital structure choices and tax planning motives in multinational groups. We model the trade-off between the use of...
Persistent link: https://www.econbiz.de/10011872932
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
Persistent link: https://www.econbiz.de/10014505306
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Unobserved tax avoidance and the tax elasticity of FDI
Egger, Peter; Merlo, Valeria; Wamser, Georg - 2014
This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...
Persistent link: https://www.econbiz.de/10010388752