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Tax attractiveness and the allocation of risk within multinationals
Dinkelbach, Andreas - 2015
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...
Persistent link: https://www.econbiz.de/10010511365
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Tax attractiveness and the location of patents
Dinkelbach, Andreas; Schanz, Deborah - 2015
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with … attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation …
Persistent link: https://www.econbiz.de/10010511367
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Taxes and the financial structure of German inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - 2005
intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …
Persistent link: https://www.econbiz.de/10010295673
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Taxes and the Financial Structure of German Inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - 2005
intra-company loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of …
Persistent link: https://www.econbiz.de/10010260536
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Taxes and the financial structure of German inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - 2004
intracompany loans. Taxation, however, does not fully explain the high levels of intra-company borrowing. Roughly 60% of the cross …
Persistent link: https://www.econbiz.de/10010261101
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The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners
Dreßler, Daniel - 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/10010309286
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The impact of corporate taxes on investment : an explanatory empirical analysis for interested practitioners
Dreßler, Daniel - 2012
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 …
Persistent link: https://www.econbiz.de/10009553617
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Investment impact of tax loss treatment : empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - 2010
elasticity of investments for companies shielded by existing losses. -- Corporate Taxation ; Loss Treatment ; Group Taxation …
Persistent link: https://www.econbiz.de/10008759947
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Tax Incentives and the Location of FDI : Evidence from a Panel of German Multinationals
Buettner, Thiess - 2016
Using a firm-level dataset this paper investigates the impact of taxation on the decision of …
Persistent link: https://www.econbiz.de/10012991318
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Profit Shifting in the EU : Evidence from Germany
Weichenrieder, Alfons J. - 2021
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976