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The relation between tax complexity and foreign direct investment : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...

Persistent link: https://www.econbiz.de/10012151146

The relation between tax complexity and foreign direct investments : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

Persistent link: https://www.econbiz.de/10012216188

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …

Persistent link: https://www.econbiz.de/10003974552

International taxation and M&A prices

Hagen, Dominik von; Pönnighaus, Fabian Nicolas - 2017

We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in … distorted. Consequently, a national tax policy maker may ask which taxation system improves the position of its multinational … dividends and capital gains taxation on cross-border M&A prices from the acquirer’s perspective and theoretically compare …

Persistent link: https://www.econbiz.de/10011738993

Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets

Hagen, Dominik von; Harendt, Christoph - 2017

We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...

Persistent link: https://www.econbiz.de/10011756005

A New Framework to Assess the Fiscal Impact of a Global Minimum Tax on FDI

Casella, Bruno; Souillard, Baptiste - 2022

The OECD agreement in principle on a global minimum corporate income tax – Pillar II of the BEPS project – is a major step in international tax regulation and coordination. Yet, its consequences for foreign direct investment (FDI) have received limited attention thus far. The theme chapter...

Persistent link: https://www.econbiz.de/10014082193

Preferential trade agreements and tax competition for foreign direct investment

Raff, Horst - 2002

This paper examines how free-trade agreements and customs unions affect the location of foreign direct investment (FDI) and social welfare, taking into account that governments may adjust taxes and external tariffs to compete for FDI. Conditions are identified under which a free-trade agreement...

Persistent link: https://www.econbiz.de/10011410658

Tax attractiveness and the allocation of risk within multinationals

Dinkelbach, Andreas - 2015

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...

Persistent link: https://www.econbiz.de/10010511365

Tax attractiveness and the location of patents

Dinkelbach, Andreas; Schanz, Deborah - 2015

This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with … attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation …

Persistent link: https://www.econbiz.de/10010511367

Tax rate and tax base competition for foreign direct investment

Egger, Peter; Raff, Horst - 2011

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...

Persistent link: https://www.econbiz.de/10009302814