Narrow search
Showing 1 - 10 of 26,550
Cover Image
Impact of Controlled Foreign Corporation Rules on Post-Acquisition Investment and Profit Shifting in Targets
von Hagen, Dominik - 2017
We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...
Persistent link: https://www.econbiz.de/10012941884
Cover Image
Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10012960117
Cover Image
Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011611957
Cover Image
Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10012417748
Cover Image
The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments
Hebous, Shafik - 2013
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10013094651
Cover Image
Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10013250044
Cover Image
The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10003974552
Cover Image
Tax attractiveness and the location of patents
Dinkelbach, Andreas; Schanz, Deborah - 2015
patents; and (3) how many patents to locate in each country. Our findings indicate that multinationals take the tax … of royalties, R&D incentives, and transfer pricing rules help to explain the patent-location choices of multinationals. …
Persistent link: https://www.econbiz.de/10010511367
Cover Image
Profit Shifting in the EU : Evidence from Germany
Weichenrieder, Alfons J. - 2021
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976
Cover Image
Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Auswirkungen der fehlenden Finanzierungs-neutralität nach Einführung der Abgeltungsteuer reduzieren kann. -- Gewinnverlagerung …
Persistent link: https://www.econbiz.de/10003872091