Is Germany a ‘Holding Haven’?

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. Holding haven regimesare extremely fast changing because of competition,which forces holding havens to continuouslyincentivize multinational corporations (MNCs).[...]

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Year of publication:	2008-05-26
Authors:	Kessler, Wolfgang ; Eicke, Rolf
Institutions:	Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Subject:	Steuer \| Wettbewerb \| market microstructure \| Gesetzgebung \| tax law \| Holdinggesellschaft \| Holding companies

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Extent:	421888 bytes 6 p. application/pdf
Series:	Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications TAX NOTES INTERNATIONAL Volume 50, Number 8, p. 687
Type of publication:	Book / Working Paper
Language:	English
Classification:	Specific management methods ; Corporate tax policy ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

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