following paper analyzes how companies' investment activities in tax havens are associated with the three most salient elements … investment activities of both countries' companies in tax havens are negatively associated with the first element, i.e., the tax … agreements, are positively associated with U.S. companies' investment activities in these countries. Unlike the U.S. case, tax …

these effects as it makes MNEs less sensitive to the fundamentals of investment opportunities such as economy size and …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax …