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German multinationals’ direct investments abroad and of foreign multinationals’ investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …
Persistent link: https://www.econbiz.de/10009553617
Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiencies...
Persistent link: https://www.econbiz.de/10010202654
We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...
Persistent link: https://www.econbiz.de/10011756005
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10011443408
analysis is based on data of German multinationals. The data is taken from the MiDi database provided by the German Central …
Persistent link: https://www.econbiz.de/10008759947
Persistent link: https://www.econbiz.de/10002433859
affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period …
Persistent link: https://www.econbiz.de/10003380554
clubs). The analysis is based on the Mannheim Innovation Panel survey which represents the German CIS (Community Innovation …, international experience and existing technological competences of the respective firm. Innovation barriers at the German home base …
Persistent link: https://www.econbiz.de/10003888033
-level data provided by the German Central Bank I show empirically that the probability that a firm is held by a holding in the …
Persistent link: https://www.econbiz.de/10011782963
resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …
Persistent link: https://www.econbiz.de/10003805631