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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012122641
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On the relevance of double tax treaties
Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2018
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host...
Persistent link: https://www.econbiz.de/10011799275
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Switching from Worldwide to Territorial Taxation : Empirical Evidence of FDI Effects
Buettner, Thiess - 2019
This paper explores empirically whether and how FDI is affected if multinationals’ home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …
Persistent link: https://www.econbiz.de/10012892126
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Multinational Corporations and Tax Havens : Evidence from Country-by-Country Reporting
Garcia-Bernardo, Javier - 2020
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012825757
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of …
Persistent link: https://www.econbiz.de/10012288036
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Do civil and political repression really boost foreign direct investments?
Harms, Philipp; Ursprung, Heinrich W. - 2001
Multinational enterprises are often accused to have a preference for investing in countries in which the working populations' civil and political rights are largely disregarded. This paper presents an empirical investigation of the popular political repression boosts FDI hypothesis and arrives...
Persistent link: https://www.econbiz.de/10011397998
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10010257227
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Taxing Multinationals in Europe
Schoen, Wolfgang - 2013
particular in the field of direct taxation, and the requirements of the Internal Market, which aim at the abolition of any … treatment for purely domestic and cross-border situations. This has a major effect with respect to the taxation of corporate … capitalization and interest barriers/debt caps, transfer pricing and exit taxation …
Persistent link: https://www.econbiz.de/10013089510
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R&D grant and tax credit support for foreign-owned subsidiaries : does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
Persistent link: https://www.econbiz.de/10012816814
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Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Janský, Petr - 2021
Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other companies in the European Union. This consensus seems to be emerging in spite of the fact that the phenomenon of profit shifting is unobservable directly and therefore only indirect and...
Persistent link: https://www.econbiz.de/10012697533