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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 Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
foreign investments in a high-tax country is positively affected by lower foreign taxation of shifted profits. …
Persistent link: https://www.econbiz.de/10010297971
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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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Foreign (in)direct investment and corporate taxation
Wamser, Georg (contributor) - 2008
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which … treatment for conduit or intermediate corporate entities presumably changes the role of corporate taxation in destination …
Persistent link: https://www.econbiz.de/10003794353
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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
M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …
Persistent link: https://www.econbiz.de/10003974552
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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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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