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This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne and Prof. Dr. Georg Wamser, Chair of...
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We investigate how the lending activities of a multinational bank s affiliates located abroad are affected by funding … a disadvantage in the crisis, as inter-bank and capital markets froze. Besides, the more an affiliate abroad takes … recourse to intra-bank funding in the crisis, the more it becomes dependent on a stable deposit and long-term wholesale funding …
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