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 …

M&A investments. Based on a novel firm-level dataset on German outbound FDI, we find evidence that location decisions of … finding is consistent with a (partial) capitalisation of taxes in the acquisition price when the FDI project takes the form of … M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …

. Using information on nearly all new foreign investments of German MNCs, we provide a number of new and interesting insights …

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 …

German-based multinationals. We use two main identification strategies, based on: (1) synthetic control methods, and (2 …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity …