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What determines the use of holding companies and ownership chains?

Weichenrieder, Alfons J.; Mintz, Jack - Saïd Business School, Oxford University - 2008

The paper investigates the role of holding companies and conduit entities in German inbound and outbound FDI. It identifies the relevant conduit countries that act as stepping stones. Several tax and non-tax factors for the set-up of indirect structures are empirically identified. Withholding...

Persistent link: https://www.econbiz.de/10005341556

Mobility of Corporate Headquarter Functions: A Literature Review

Deschryvere, Matthias - Elinkeinoelämän Tutkimuslaitos (ETLA) - 2009

This paper reviews the recent literature on the relocation of headquarters (HQs). Overall results show that full and direct international relocations of corporate HQs are rare events. However, there is a trend that MNEs increasingly unbundle their HQs so as to spread their different HQs...

Persistent link: https://www.econbiz.de/10008578331

Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs

Davies, Ronald B.; Eckel, Carsten - Department of Economics, University of Oregon - 2007

This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and equilibrium prices. These in turn influence...

Persistent link: https://www.econbiz.de/10005464095

Effect of corporate tax on sector specific foreign direct investment in Ghana

Obeng, Camara Kwasi - Volkswirtschaftliche Fakultät, … - 2014

There has been intense competition among developed and developing countries to attract foreign direct investment (FDI) in recent years. This competition for FDI is due to the fact that foreign capital creates employment and economic growth, augments the productive capital of a country, promotes...

Persistent link: https://www.econbiz.de/10011109514

Form follows function? Evidence on tax savings by multinational holding structures

Dreßler, Daniel - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

vertical company structure, I provide evidence of a horizontal driver: once a form of group taxation is available, groups seem …

Persistent link: https://www.econbiz.de/10010985607

The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners

Dreßler, Daniel - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

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/10010985677

Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals

Becker, Johannes; Riedel, Nadine - Saïd Business School, Oxford University - 2008

of these findings for national corporate tax policy. Our main hypothesis is that domestic corporate taxation not only … paper identifies several channels through which domestic taxation may exert such a cross-border effect on foreign capital …, this cross-border tax effect on capital investment gives rise to a negative fiscal externality of corporate taxation which …

Persistent link: https://www.econbiz.de/10005063510

Taxes, Institutions and Foreign Diversification Opportunities

Desai, Mihir A.; Dharmapala, Dhammika - Saïd Business School, Oxford University - 2008

Investors can access foreign diversification opportunities through either foreign portfolio investment (FPI) or foreign direct investment (FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI, relative to FPI, in low-tax countries. On the other...

Persistent link: https://www.econbiz.de/10005063511

Tax Competition for Heterogeneous Firms with Endogenous Entry

Davies, Ronald B.; Eckel, Carsten - Department of Economics, University of Oregon - 2007

Persistent link: https://www.econbiz.de/10005593730

Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"

Chisik, Richard; Davies, Ronald B. - Department of Economics, University of Oregon - 2001

Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty’s terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses...

Persistent link: https://www.econbiz.de/10005635100