Narrow search
Showing 1 - 10 of 21,616
Cover Image
Does lowering dividend tax rates increase dividends repatriated? : evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10003870801
Cover Image
Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises
Leibrecht, Markus - 2010
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10013138452
Cover Image
Does Lowering Dividend Tax Rates Increase Dividends Repatriated? : Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises
Bellak, Christian - 2016
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10012991035
Cover Image
Payout Policy, Taxes, and Corporate Insiders : Evidence from the German Tax Reform 2001
Kaserer, Christoph - 2011
substantial stakes, dividend payout behavior has not changed in the aftermath of the GTRA enactment. This effect does not depend … the dividend policy is strongly driven by corporate insiders …
Persistent link: https://www.econbiz.de/10013127749
Cover Image
Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations
Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001656437
Cover Image
Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations
Altshuler, Rosanne; Grubert, Harry - In: National tax journal 54 (2001) 4, pp. 787-809
Persistent link: https://www.econbiz.de/10001645642
Cover Image
Corporate Valuation in an International Context with the Global CAPM from a German Perspective
Ruiz de Vargas, Santiago - 2018
The article proposes to apply the global CAPM instead of the traditional CAPM (local CAPM) used in the practice of enterprise valuation, because the increasing integration of capital markets requires a model with an international context and the local CAPM only assumes an exclusively national...
Persistent link: https://www.econbiz.de/10012928170
Cover Image
Stock-market behavior on ex-dates : new insights from German stocks with tax-free dividend
Kreidl, Felix - In: International Journal of Financial Studies : open … 8 (2020) 3/58, pp. 1-21
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax …-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our … empirical results indicate that ex-date prices decline, on average, by the amount of the dividend. We do not find a significant …
Persistent link: https://www.econbiz.de/10012291925
Cover Image
Handbuch der Verrechnungspreise : Betriebswirtschaft, Steuerrecht, OECD- und US-Verrechnungspreisrichtlinien
Vögele, Alexander (ed.); Borstell, Thomas (agent) - 1997
Persistent link: https://www.econbiz.de/10000623798