taxation regime. However, I am only able to observe this effect for parent companies already invested in Austria prior to the … who are not invested in Austria prior to the introduction of the cross-border group taxation regime. My results contribute …

Using a simple model under certainty we show the implications of the new group relief system in Austria effective from … prices concerning incorporations. The results show that the new group relief in Austria does not imply a higher marginal … purchase price for a subsidiary located in Austria by an Austrian investor in comparison to his German competitor. If the …

corporate profitability also affect the debt ratio of corporations in Austria. Additionally we show that family-owned companies …

IFRS financial statements of companies listed in Austria, Germany, and the Netherlands. The difference between estimated ….6% (Austria), 6.4% (Germany) and 9.0% (the Netherlands) below IFRS-equity. Our results suggest that using IFRS for the …

comparison of the complexity of the tax systems of Germany and Austria while also taking the mean values of all countries into … account. In both Germany and Austria, the tax code is characterized by a relatively high degree of complexity. In contrast …, the tax framework has a low level of complexity in both countries, with Austria being on average less complex than Germany. …