Search Results - subject:"Dividend Exemption"

Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects

Büttner, Thiess; Holzmann, Carolin - 2019

This paper explores empirically whether and how FDI is affected if multinationals’ home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...

Persistent link: https://www.econbiz.de/10012018153

Switching from worldwide to territorial taxation : empirical evidence of FDI effects

Büttner, Thiess; Holzmann, Carolin - 2019

This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...

Persistent link: https://www.econbiz.de/10011958845

Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries

Holzmann, Carolin; Büttner, Thiess - 2018

The paper explores the effects of the switch to territorial taxation on outbound FDI. Rather than employing standard FDI statistics, the paper uses data which reports the location of the ultimate owner. We use a quasi-experimental approach that exploits the timing of reforms. In order to provide...

Persistent link: https://www.econbiz.de/10011892060

The effect of moving to a territorial tax system on profit repatriation : evidence from Japan

Hasegawa, Makoto; Kiyota, Kōzō - 2015

Persistent link: https://www.econbiz.de/10012195720

Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform

Dauchy, Estelle P.; Bradley, Sebastien; Hasegawa, Makoto - Center for Economic and Financial Research (CEFIR), New … - 2014

of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages …

Persistent link: https://www.econbiz.de/10010894457

Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform

Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - LeBow College of Business, Drexel University - 2013

of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages …

Persistent link: https://www.econbiz.de/10010992334

Consequences of the new UK tax exemption system: Evidence from micro-level data

Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012

Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend payments and keeping earnings abroad. In 2009, the UK...

Persistent link: https://www.econbiz.de/10010288468

Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data

Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - CESifo - 2012

Persistent link: https://www.econbiz.de/10010578157

Where will they go if we go territorial? Dividend exemption and the location decisions of US multinational corporations

Altshuler, Rosanne; Grubert, Harry - 2002

We approach the question of how moving to a dividend exemption system would affect the location incentives of U … across low-tax versus high-tax jurisdictions with that of two major dividend exemption countries, Germany and Canada. The … dividend exemption system. The final approach uses data from the tax returns of U.S. multinationals to gauge how location …

Persistent link: https://www.econbiz.de/10010318335