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This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...
Persistent link: https://www.econbiz.de/10013018273
This paper provides new evidence on the foreign direct investment stocks of German firms. We use firm-level data for the years 1990-2000 to describe the regional and sectoral patterns of German FDI through gravity-type equations. We provide evidence on the patterns of FDI by sector, by size of...
Persistent link: https://www.econbiz.de/10001760722
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Comparing domestic- and foreign-owned firms in Germany, this paper finds that foreign-owned firms are more likely to …
Persistent link: https://www.econbiz.de/10010354622
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. Using a full record of the population of foreignowned affiliates in Germany we find that affiliates’ mean performances …
Persistent link: https://www.econbiz.de/10009515296
This paper provides new evidence on the foreign direct investment stocks of German firms. We use firm-level data for the years 1990-2000 to describe the regional and sectoral patterns of German FDI through gravity-type equations. We provide evidence on the patterns of FDI by sector, by size of...
Persistent link: https://www.econbiz.de/10011432062
Persistent link: https://www.econbiz.de/10012117794
Persistent link: https://www.econbiz.de/10001511538
Persistent link: https://www.econbiz.de/10002433859