Similar Search Results

The relation between tax complexity and foreign direct investment : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...

Persistent link: https://www.econbiz.de/10012151146

Tax treaties worldwide : estimating elasticities and revenue foregone

Janský, Petr; Láznička, Jan - 2019

Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...

Persistent link: https://www.econbiz.de/10012133588

The relation between tax complexity and foreign direct investments : evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

Persistent link: https://www.econbiz.de/10012216188

Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Behrendt, Simon; Wamser, Georg - 2018

double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …

Persistent link: https://www.econbiz.de/10011793840

International taxation and M&A prices

Hagen, Dominik von; Pönnighaus, Fabian Nicolas - 2017

We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in … distorted. Consequently, a national tax policy maker may ask which taxation system improves the position of its multinational … dividends and capital gains taxation on cross-border M&A prices from the acquirer’s perspective and theoretically compare …

Persistent link: https://www.econbiz.de/10011738993

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - 2021

We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the extremely non-linear relationship between...

Persistent link: https://www.econbiz.de/10012542275

Tax Treaties, Renegotiations, and Foreign Direct Investment

Davies, Ronald B. - 2003

Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. I...

Persistent link: https://www.econbiz.de/10014075844

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - 2023 - Revised version: December 2023

We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to...

Persistent link: https://www.econbiz.de/10014444756

The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments

Hebous, Shafik - 2013

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10013094651

Do civil and political repression really boost foreign direct investments?

Harms, Philipp; Ursprung, Heinrich W. - 2001

Multinational enterprises are often accused to have a preference for investing in countries in which the working populations' civil and political rights are largely disregarded. This paper presents an empirical investigation of the popular political repression boosts FDI hypothesis and arrives...

Persistent link: https://www.econbiz.de/10011397998