German multinationals’ direct investments abroad and of foreign multinationals’ investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

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 …

This paper studies the determinants of German direct investment in the Central and Eastern European countries during … investment (FDI). The empirical results show increasing multinational enterprise (MNE) activity with growth in country-size and … with growing similarities of countries, which supports the horizontal reason for FDI; while the difference in the share of …

Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …

Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …

-level data provided by the German Central Bank I show empirically that the probability that a firm is held by a holding in the …