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Taxation and capital structure choice: evidence from a panel of German multinationals
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals? foreign … affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period …
Persistent link: https://www.econbiz.de/10010297838
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The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions
Schreiber, Ulrich; Overesch, Michael; Büttner, Thiess; … - 2006
multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of … German multinationals in 24 countries in the period between 1996 and 2004 offers some support for the theoretical predictions …
Persistent link: https://www.econbiz.de/10010297839
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German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach
Overesch, Michael; Wamser, Georg - 2006
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10010297845
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Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data
Overesch, Michael - 2006
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important …, is used to obtain empirical implications. The empirical analysis, based on a panel of German multinationals, considers …
Persistent link: https://www.econbiz.de/10010297855
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by …
Persistent link: https://www.econbiz.de/10010297971
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Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data
Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important …, is used to obtain empirical implications. The empirical analysis, based on a panel of German multinationals, considers …
Persistent link: https://www.econbiz.de/10005097486
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German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach
Overesch, Michael; Wamser, Georg - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10005097916
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by …
Persistent link: https://www.econbiz.de/10005098280
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Taxation and capital structure choice: evidence from a panel of German multinationals
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals? foreign … affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period …
Persistent link: https://www.econbiz.de/10005098393
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The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions
Schreiber, Ulrich; Overesch, Michael; Büttner, Thiess; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of … German multinationals in 24 countries in the period between 1996 and 2004 offers some support for the theoretical predictions …
Persistent link: https://www.econbiz.de/10005098397