corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax … are applied for tax efficient group structuring. -- Corporate Taxation ; Foreign Direct Investment ; Empirical Analysis …

elasticity of investments for companies shielded by existing losses. -- Corporate Taxation ; Loss Treatment ; Group Taxation …

We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in … distorted. Consequently, a national tax policy maker may ask which taxation system improves the position of its multinational … dividends and capital gains taxation on cross-border M&A prices from the acquirer’s perspective and theoretically compare …

effect for these companies as well. -- Capital Structure ; Corporate Taxation ; Interest Barrier ; Empirical Analysis ; Firm …

vertical company structure, I provide evidence of a horizontal driver: once a form of group taxation is available, groups seem … to spread their national investments across more subsidiaries. -- Corporate Taxation ; Foreign Direct Investment …

We investigate the effect of international differences in corporate taxation on the realization of productivity gains … firms can use international profit shifting to attenuate effective differences in taxation. In a complementary analysis, we …