Narrow search
Showing 1 - 10 of 50,991
Cover Image
German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach
Overesch, Michael; Wamser, Georg - ifo Leibniz-Institut für Wirtschaftsforschung an der … - 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/10005046845
Cover Image
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
Cover Image
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
Cover Image
The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2008
interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An … empirical investigation exploits a large firm-level panel dataset of multinationals in order to analyze the impact of thin …
Persistent link: https://www.econbiz.de/10010295875
Cover Image
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
Cover Image
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
Cover Image
The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - Deutsche Bundesbank - 2008
interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An … empirical investigation exploits a large firm-level panel dataset of multinationals in order to analyze the impact of thin …
Persistent link: https://www.econbiz.de/10005083238
Cover Image
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
Cover Image
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
Cover Image
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Buettner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - James W. Martin School of Public Policy and … - 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/10005635336