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The effect of Germany's repeal of the corporate capital gains tax : evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the probability of a disposal increased after the tax...
Persistent link: https://www.econbiz.de/10009502549
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
international tax competition. Beginning with an analysis of the relation between the rate of return on equity and the interest rate … capitalization ; tax revenues ; transfer prices ; profit shifiting ; international tax competition …
Persistent link: https://www.econbiz.de/10003872091
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Impact of Controlled Foreign Corporation Rules on Post-Acquisition Investment and Profit Shifting in Targets
von Hagen, Dominik - 2017
We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...
Persistent link: https://www.econbiz.de/10012941884
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Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
Schönemann, Kristin - 2009
Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von … quantifiziert. Der benötigte Unternehmenswert wird über ein Modell, welches Innen- und Außenfinanzierung berücksichtigt, bestimmt … ; Kapitalkosten ; Finanzierungsentscheidung ; Tax Shield ; Mindestrendite …
Persistent link: https://www.econbiz.de/10003948539
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The effects of size on local banks' funding costs
Vins, Oliver (contributor); Bloch, Thomas (contributor) - 2008
finding of a strong influence of bank size on funding costs is also in an in international context of great interest as …
Persistent link: https://www.econbiz.de/10003783090
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Tax-Optimal Step-Up and Imperfect Loss Offset
Diller, Markus - 2012
In the field of mergers and acquisitions, German and international tax law allow for several opportunities to step up a …
Persistent link: https://www.econbiz.de/10013106189
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The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the probability of a disposal increased after the tax...
Persistent link: https://www.econbiz.de/10010308237
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Finance, control, and profitability : the influence of German banks
Chirinko, Robert S.; Elston, Julie Ann Michelle - 2003
Bank intermediated finance has been cited frequently as the preferred means for channeling funds from savers to firms. Germany is the prototypical economy where universal banks allegedly exert substantial influence over firms. Despite frequent assertions about the considerable power of German...
Persistent link: https://www.econbiz.de/10011511071
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Inflation and valuation practice : German evidence
Schüler, Andreas; Wünsche, Sebastian - In: Schmalenbach journal of business research : SBUR 75 (2023) 2, pp. 239-266
The objective of our paper is to analyze, how valuation practice deals with inflation especially for the terminal value, and how company value is influenced by assumptions set by practitioners. For that reason, we examine how vulnerable companies could be regarding struggles to pass on...
Persistent link: https://www.econbiz.de/10014325874
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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
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a …
Persistent link: https://www.econbiz.de/10003974552