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The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008

Buslei, Hermann; Simmler, Martin - 2012

' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …

Persistent link: https://www.econbiz.de/10009579254

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Jansky, Petr; Palansky, Miroslav - 2017

investment from tax havens, the lower is the reported rate of return on this investment. Similarly to the 2015 World Investment … foreign direct investment which enable us to study the distributional impact of international corporate tax abuse. We find …

Persistent link: https://www.econbiz.de/10011758408

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Janský, Petr; Palanský, Miroslav - 2018

investment from tax havens, the lower the reported rate of return on this investment. Like the 2015 World Investment Report of … direct investment which enables us to study the distributional impact of international corporate tax abuse. We find that, on …

Persistent link: https://www.econbiz.de/10011806017

Safe haven vs. earnings stripping rules : a prisoner dilemma?

Kalamov, Zarko Y. - 2015

Internal debt financing can be used by multinational firms to shift profits from high-tax to low-tax countries. Governments apply thin capitalization rules (TCRs), which limit the deductibility of interest expenses, to restrict this behavior. TCRs fall in two main categories: safe haven rules...

Persistent link: https://www.econbiz.de/10011283245

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

Persistent link: https://www.econbiz.de/10012417748