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 …

German-based multinationals. We use two main identification strategies, based on: (1) synthetic control methods, and (2 …

investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …

Recent empirical studies find that foreign direct investment (FDI) by a multinational firm is not associated with a … analyzes this argument using a model with heterogeneous multinational firms which serve a foreign market through exports or FDI …. If a firm switches from exporting to FDI, domestic activity and tax payments may decrease, stay constant or even rise due …