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corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
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The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...
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gehalten werden. Dazu werden im Rahmen eines mehrperiodigen Modells Besteuerungselemente aus Deutschland und Österreich wie …
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companies in Germany. Applying cluster analysis to firm-level data from the unique IAB-ReLOC survey, we identify four main …. -- Multination corporations ; foreign affiliate ; heterogeneity ; cluster analysis ; Germany ; Czech Republic … ihrer Mutterunternehmen in Deutschland zu be-urteilen. Wir verwenden Methoden der Cluster-Analyse um vier Hauptgruppen der …
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