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The multinational companies cost of capital and some financial tax-aided structures
Hespel, Annick; Mignolet, Michel; Pierre, Isabelle - 1998
Persistent link: https://www.econbiz.de/10000658129
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The multinational companies cost of capital and some financial tax-aided structures
Hespel, Annick; Mignolet, Michel; Pierre, Isabelle - 1998
Persistent link: https://www.econbiz.de/10000978319
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...
Persistent link: https://www.econbiz.de/10010257227
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Anwendung des ERT : konzeptionelle Überlegungen und internationale Erfahrungen
Strube Martins, Sonia; Braun, Menessa Ricarda; Sabeva, … - 2023
ERT in Belgien, Irland, Italien, Luxemburg, Norwegen, Österreich, Slowenien und Spanien durchgeführt. … application of ERT in Austria, Belgium, Ireland, Italy, Luxembourg, Norway, Slovenia and Spain was conducted. …
Persistent link: https://www.econbiz.de/10014443482
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The Geography of Capital Allocation in the Euro Area
Beck, Roland; Coppola, Antonio; Lewis, Angus J.; … - National Bureau of Economic Research - 2024
" (OOFCs) within the Euro Area. The OOFCs of Luxembourg, Ireland, and the Netherlands serve dual roles as both hubs of …
Persistent link: https://www.econbiz.de/10014512129
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Tax attractiveness and the location of German-controlled subsidiaries
Keller, Sara; Schanz, Deborah - 2013 - This draft: 2 April 2013
This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ the Tax Attractiveness Index (see Keller and Schanz 2013). This index covers 18 different tax factors, such as the taxation of dividends and capital gains,...
Persistent link: https://www.econbiz.de/10009727911
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Chains of ownership, regional tax competition, and foreign direct investment
Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2002
Persistent link: https://www.econbiz.de/10001700624
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Profit-led in effect or in mere appearance? : estimating the Irish demand regime given the influence of multinational enterprises
Woodgate, Ryan - 2021
In the Republic of Ireland, the activities of MNEs drive real demand on one level and severely distort conventional … of demand. This paper summarises the real and distortionary effects of MNEs in Ireland, and then adjusts and controls for …, Ireland is found to be wage-led in the specifications that adjust and control for the influence of MNEs. Second, the average …
Persistent link: https://www.econbiz.de/10012419267
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091
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Productivity effects of international outsourcing : evidence from plant level data
Görg, Holger; Hanley, Aoife; Strobl, Eric - 2007
Persistent link: https://www.econbiz.de/10003515878