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Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals

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  • Andreas Oestreicher
  • Reinald Koch
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    Abstract

    We empirically analyze the influence of tax considerations on the structure of investments of a parent company based in one EU member state that holds subsidiaries in a different member state. We show that group taxation, deductibility of financing expenses, or participation write-downs and additional taxes on intragroup dividends may factor into the parent company’s decision on the structure of investments as tax parameters. We find empirical evidence that a vertical structure with a pure holding interposed is implemented more often if a domestic parent entity is required for the formation of a tax group, the semi-elasticities being 0.568 and –0.343.

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    Bibliographic Info

    Article provided by LMU Munich School of Management in its journal Schmalenbach Business Review.

    Volume (Year): 64 (2012)
    Issue (Month): 4 (October)
    Pages: 254-280

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    Handle: RePEc:sbr:abstra:v:64:y:2012:i:4:p:254-280

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    Related research

    Keywords: Corporate Group Structure; Corporate Income Tax; Firm-Level Data; Multinationals;

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    Cited by:
    1. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," Center for European, Governance and Economic Development Research Discussion Papers 199, University of Goettingen, Department of Economics.

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