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Tax attractiveness and the location of patents

Dinkelbach, Andreas; Schanz, Deborah - 2015

patents; and (3) how many patents to locate in each country. Our findings indicate that multinationals take the tax … of royalties, R&D incentives, and transfer pricing rules help to explain the patent-location choices of multinationals. …

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

The Continuing Turmoil in International Business Taxation

Kudrle, Robert - 2020

National policymakers addressing international corporate taxation must balance a revenue objective with a need to maintain and augment national economic resources and assist the success of national firms. International collaboration after the First World War established a set of principles that...

Persistent link: https://www.econbiz.de/10012834494

Corporate Taxation and Multinational Activity

Egger, Peter H.; Loretz, Simon; Pfaffermayr, Michael; … - 2021

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...

Persistent link: https://www.econbiz.de/10013317492

The tax-efficient use of debt in multinational corporations

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2018

theory model using data on the universe of German multinationals. The empirical analysis largely supports our model in that …Some multinationals use the parent company as a lender to the group, whereas others set up an internal bank in a low …: (i) smaller firms often rely on parental debt financing; (ii) larger multinationals are more likely to use internal banks …

Persistent link: https://www.econbiz.de/10011872932

Profit Shifting in the EU : Evidence from Germany

Weichenrieder, Alfons J. - 2021

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...

Persistent link: https://www.econbiz.de/10013316976

Taxation and valuation of international real investments

Ylä-Liedenpohja, Jouko - 2003

The study analyses the incentives for multinationals caused by linking different national tax systems. The dividend tax … multinationals to park and rotate profits such as realization gains from trade sales of their subsidiaries. The same tools are …

Persistent link: https://www.econbiz.de/10011509386

Taxation and Valuation of International Real Investments

Kari, Seppo Juhani; Ylä-Liedenpohja, Jouko - 2021

Persistent link: https://www.econbiz.de/10013319799

Income shifting under losses

Hopland, Arnt Ove; Lisowsky, Petro; Mardan, Mohammed; … - 2014

This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. First, we develop an analytical model that considers how affiliate losses can be adjusted by using the transfer prices of tangible and intangible assets,...

Persistent link: https://www.econbiz.de/10010465059

Inflexibility in income shifting : implications, detection and remedies

Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; … - 2021

This study develops theory and discusses implications of inﬂexibility in tax-motivated income shifting. We show that …

Persistent link: https://www.econbiz.de/10012653336

Transfer pricing and debt shifting in multinationals

Schindler, Dirk; Schjelderup, Guttorm - 2013

There is a growing concern that governments lose substantial corporate tax revenue because of profit shifting through transfer-pricing and thin-capitalization strategies. Existing literature studies profit shifting and transfer pricing separately. In practice, the choice of debt-to-asset ratios...

Persistent link: https://www.econbiz.de/10009792223