Several studies find that business groups create value for affiliated companies in developing countries, which are characterized by weak institutions and poorly functioning markets. In these countries, business groups can act as an intermediary between imperfect markets and individual...

Many European companies are attracted to Maltabecause of its full imputation system, more commonlyknown as the international holding company regime.In fact, a vast majority of German blue chips run aMalta holding or finance company.[...]

In this article, we use the expression ‘‘holding haven’’to describe a tax jurisdiction with a very attractivelegal framework for holding companies. Holdinghaven regimes are more sophisticated thanconventional tax haven regimes, demanding more infrastructureand business activities....

Steuerplanung mit Holdinggesellschaften:Steuerliche Gestaltungsmöglichkeiten international tätigen Unternehmen

This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed ist the possibility of funding by equity capital or borrowed capital in the form of loans an trade accounts payable.