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The effects of company taxation in EU accession countries on German FDI
Overesch, Michael; Wamser, Georg - In: The economics of transition 18 (2010) 3, pp. 429-457
Persistent link: https://www.econbiz.de/10003970216
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Effects of corporate taxation and bilateral tax treaties on European multinationals' investment, 2005-2009 : a multi-country analysis
Marques, Mario; Pinho, Carlos - In: Applied econometrics and international development 14 (2014) 1, pp. 33-44
Persistent link: https://www.econbiz.de/10011496525
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Variable pay, industrial relations and foreign ownership : evidence from Germany ; conference paper
Heywood, John S.; Jirjahn, Uwe - 2013
We use a representative sample of German establishments to show that those with foreign ownership are more likely to use performance appraisal, profit sharing and employee share ownership than are those with domestic ownership. Moreover, we show that works councils are associated with an...
Persistent link: https://www.econbiz.de/10010341065
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Investieren in Grossbritannien : aktuelle Informationen für deutsche Unternehmen ; Beiträge
Atenstaedt, Bernd (contributor) - 1990 - 5. Aufl
Persistent link: https://www.econbiz.de/10000810320
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Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland
Jacobs, Otto H. (ed.) - 1999 - 4., neubearb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000676163
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Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland ; ausländische Investitionen im Inland
Jacobs, Otto H. (ed.) - 2007 - 6., neu bearb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10003345968
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Foreign (in)direct investment and corporate taxation
Wamser, Georg (contributor) - 2008
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy. The latter involves at least three corporate entities and opens up enhanced opportunities for...
Persistent link: https://www.econbiz.de/10003794353
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Tax incentives and the location of FDI : evidence from a panel of German multinationals
Büttner, Thiess; Ruf, Martin - In: International tax and public finance 14 (2007) 2, pp. 151-164
Persistent link: https://www.econbiz.de/10003438300