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International Tax Planning in the Age of ICT
Schäfer, Anne; Spengel, Christoph - 2004
creation of value. Besides, geographic distances tend to be less relevant. The main objective of international tax planning … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and … conclude that, due to ICT, it is easier to make use of the international tax differential by choosing the optimal location and …
Persistent link: https://www.econbiz.de/10010297350
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Entscheidungswirkungen der Abschnittsbesteuerung in der internationalen Steuerplanung : Vermeidung der Doppelbesteuerung, Repatriierungspolitik, Tarifprogression
Niemann, Rainer (contributor) - 2005
Im vorliegenden Beitrag werden die Entscheidungswirkungen der deutschen Abschnittsbesteuerung auf die optimale Repatriierung multinationaler Unternehmen untersucht. Anhand des Beispiels einer inländischen Einzelunternehmung, die eine Finanzanlage oder eine Realinvestition entweder in einer...
Persistent link: https://www.econbiz.de/10003276581
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In praise of tax havens : international tax planning and foreign direct investment
Hong, Qing (contributor); Smart, Michael (contributor) - 2007
Persistent link: https://www.econbiz.de/10003496586
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Corporate taxes and the location of intangible assets within multinational firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer...
Persistent link: https://www.econbiz.de/10003951564
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The diffusion of information technology and the increased propensity of teams to transcend institutional and national borders
Winkler, Anne E.; Glänzel, Wolfgang; Levin, Sharon G.; … - 2011
This study examines the relationship between the diffusion of IT and changes in collaboration patterns across institutional and national borders. To undertake the research, the authors match an explicit measure of institutional IT adoption (domain names, e.g. www.umsl.edu) with institutional...
Persistent link: https://www.econbiz.de/10009310833
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The location of cross-border mergers & acquisitions in the USA
Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015
The research on the location choice for Foreign Direct Investment (FDI) is traditionally restricted to a choice between countries. The within-country location choice is less prominent in the literature. If within-country location decisions are considered it is mostly limited to Greenfield...
Persistent link: https://www.econbiz.de/10010515424
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international …
Persistent link: https://www.econbiz.de/10010457918
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On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation
Nicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena - 2017
The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The …
Persistent link: https://www.econbiz.de/10011764931
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Measuring tax attractiveness across countries
Keller, Sara; Schanz, Deborah - 2013 - This draft: 9 June 2013
This paper develops a new tax measure - the Tax Attractiveness Index - reflecting the attractiveness of a country's tax environment and the tax planning opportunities that are offered. Specifically, the Tax Attractiveness Index covers 16 different components of real-world tax systems, such as...
Persistent link: https://www.econbiz.de/10009755629
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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - 2014
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10010410351