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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

Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence

Davies, Ron; Chisik, Richard - Econometric Society - 2004

Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treatyâ€™s terms. This paper makes a first attempt at modeling the conflicting goals in treaty formation by analyzing a cooperative bargaining model...

Persistent link: https://www.econbiz.de/10005328861

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

Davies, Ronald B; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - Saïd Business School, Oxford University - 2007

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

Persistent link: https://www.econbiz.de/10005341552

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

Davies, Ronald; Norback, Pehr-Johan; Tekin-Koru, Ayca - Volkswirtschaftliche Fakultät, … - 2007

Persistent link: https://www.econbiz.de/10005836713

Tax Treaties, Renegotiations, and Foreign Direct Investment

Davies, Ronald B. - Department of Economics, University of Oregon - 2003

Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. I...

Persistent link: https://www.econbiz.de/10005763182

Corporate tax effects on the quality and quantity of FDI

Becker, Johannes; Fuest, Clemens; Riedel, Nadine - Saïd Business School, Oxford University - 2010

This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct … of production. Depending on the sign of the quality effects, the detrimental welfare effects of corporate taxation are …

Persistent link: https://www.econbiz.de/10008544406

Tax Competition for Foreign Direct Investment

Haufler, Andreas; Wooton, Ian - C.E.P.R. Discussion Papers - 1997

This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...

Persistent link: https://www.econbiz.de/10005136406

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

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