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The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of …
Persistent link: https://www.econbiz.de/10010277219
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The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of …
Persistent link: https://www.econbiz.de/10003974552
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The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments
Hebous, Shafik - 2013
finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of …
Persistent link: https://www.econbiz.de/10013094651
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Do German Corporations Use Belgium As a Financing Location? – A Case Study
von Hagen, Dominik - 2017
For tax purposes, Belgium allows companies to take into account an NID on their equity. This regime enables companies to tax corporate profits in Belgian finance companies virtually for free. This case study presents in a first step how such finance companies can be set up. Then, using a unique...
Persistent link: https://www.econbiz.de/10012941703
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Tax incentives and the location of FDI: evidence from a panel of German multinationals
Buettner, Thiess; Ruf, Martin - 2005
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...
Persistent link: https://www.econbiz.de/10010295685
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Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse
Broer, Michael - 2008
German corporated companies are taxed with a federal corporation tax and with a local busi-ness tax. The latter has a similar, but broader tax base (including e.g. 25% of interest pay-ments) and its tax rate is set independently by every municipality including the so called city-states...
Persistent link: https://www.econbiz.de/10010264997
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The taxation of passive foreign investment: lessons from German experience
Ruf, Martin; Weichenrieder, Alfons J. - 2009
The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...
Persistent link: https://www.econbiz.de/10010277189
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Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim
Ilchmann, Christian; Rösel, Felix; Steinbrecher, Johannes - In: ifo Dresden berichtet 22 (2015) 4, pp. 26-38
Im Jahr 2012 erfolgte die radikalste Gewerbesteuersenkung einer Kommune in Nordrhein-Westfalen seit Jahrzehnten: Die Stadt Monheim am Rhein reduzierte den Hebesatz der Gewerbesteuer um insgesamt mehr als ein Drittel. Dies brachte der Stadt den Vorwurf ein, den Steuerwettbewerb deutlich...
Persistent link: https://www.econbiz.de/10011733450
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The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009
The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...
Persistent link: https://www.econbiz.de/10003833331
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091