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The indirect side of direct investment multinational company finance and taxation

Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid...

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Bibliographic Details
Main Author: Mintz, Jack M.
Other Authors: Weichenrieder, Alfons J.
Format: eBook
Language:English
Published: Cambridge, Mass. MIT Press 2010
Series:CESifo book series
Subjects:
Investments, Foreign
International Business Enterprises / Taxation
International Business Enterprises / Finance
Economics/finance
Economics/trade & Development
Online Access:
Collection: MIT Press eBook Archive - Collection details see MPG.ReNa
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520 |a Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." 
520 |a Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket 

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