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Do Multinationals Transplant Their Business Model?
Marin, Dalia - 2019
theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic … test the theory with original and matched parent and affiliate data on the level of decentralization of 660 Austrian and …
Persistent link: https://www.econbiz.de/10012860290
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Switching from Worldwide to Territorial Taxation : Empirical Evidence of FDI Effects
Buettner, Thiess - 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/10012892126
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Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal
Gérard, Marcel - 2006
In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and then distributed for taxation purposes between the...
Persistent link: https://www.econbiz.de/10010263975
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Reforming the taxation of multijurisdictional enterprises in Europe: coopetition in a bottom-up federation
Gérard, Marcel - 2006
This paper investigates replacing separate taxation by consolidation and formulary apportionment in a Bottom-up Federation, when a multijurisdictional firm is mobile in various respects. The reform is decided cooperatively by all the jurisdictions or by some of them, while tax rates remain...
Persistent link: https://www.econbiz.de/10010264028
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Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10013250044
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Profit Shifting in the EU : Evidence from Germany
Weichenrieder, Alfons J. - 2021
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976
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The Structure of Multinational Firms' International Activities
Davies, Ronald B. - 2020
The structure of a multinational firm, that is how its affiliates relate to one another, is critical for understanding where multinationals locate, how policy affects them, and their resilience to localized shocks. Here, we review the two main structures: horizontal investments which replicate...
Persistent link: https://www.econbiz.de/10012839765
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Lifestyle Taxes in the Presence of Profit Shifting
Levaggi, Rosella - 2020
Non-communicable diseases (NCDs) cause about 71% of all deaths globally and a considerable increase in health care costs. To tackle this problem, several Governments have designed "sin taxes", i.e, extra payments related to the quantity of unhealthy contents of specific goods. However, unhealthy...
Persistent link: https://www.econbiz.de/10012839851
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Substitution Across Profit-Shifting Methods and the Impact on Thin Capitalization Rules
Eggert, Wolfgang - 2020
Thin capitalization rules limit firms' ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on...
Persistent link: https://www.econbiz.de/10012842972
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Transfer Pricing and the Arm's Length Principle Under Imperfect Competition
Choi, Jay Pil - 2019
sourcing incentives. We also develop a novel theory of vertical foreclosure as an equilibrium outcome of strategic transfer …
Persistent link: https://www.econbiz.de/10012892268