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What determines the use of holding companies and ownership chains? Author info | Abstract | Publisher info | Download info | Related research | Statistics Alfons J. Weichenrieder () (Johann Wolfgang Goethe Universität, Frankfurt & CESifo)
Jack Mintz (Rotman School of Management, University of Toronto)
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The paper investigates the role of holding companies and conduit entities in German inbound and outbound FDI. It identifies the relevant conduit countries that act as stepping stones. Several tax and non-tax factors for the set-up of indirect structures are empirically identified. Withholding taxes, credit systems in capital exporting countries and the possibility of group consolidation are shown to be empirically important for the design of ownership chains in foreign direct investment.
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Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number
0803.
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Date of creation: 2008Date of revision:
Handle: RePEc:btx:wpaper:0803Contact details of provider: Postal: Park End Street, Oxford OX1 1HP UK Phone: +44 (0)1865 288800 Fax: +44 (0)1865 288805 Web page: http://www.sbs.ox.ac.uk/tax/ More information through EDIRC
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Keywords: Holding company FDI taxation treaty shopping Other versions of this item:
Find related papers by JEL classification: H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
This paper has been announced in the following NEP Reports :
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: Jack M. Mintz, 2003.
"Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment ,"
International Tax Program Papers
0410, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Sep 2004.
[Downloadable!]
Weichenrieder, Alfons J., 1998.
"Foreign profits and domestic investment ,"
Journal of Public Economics ,
Elsevier, vol. 69(3), pages 451-463, September.
[Downloadable!] (restricted)
Jack Mintz, 2004.
"Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment ,"
International Tax and Public Finance ,
Springer, vol. 11(4), pages 419-434, 08.
[Downloadable!]
James R. Hines Jr., 1994.
"Credit and Deferral as International Investment Incentives ,"
NBER Working Papers
4191, National Bureau of Economic Research, Inc.
[Downloadable!] (restricted)
Ramb, Fred & Weichenrieder, Alfons J, 2005.
"Taxes and the financial structure of German inward FDI ,"
Discussion Paper Series 1: Economic Studies
2005,05, Deutsche Bundesbank, Research Centre.
[Downloadable!]
Other versions:
Fred Ramb & Alfons J. Weichenrieder, 2005.
"Taxes and the Financial Structure of German Inward FDI ,"
Kiel Working Papers
1252, Kiel Institute for the World Economy.
[Downloadable!] Fred Ramb & Alfons Weichenrieder, 2004.
"Taxes and the Financial Structure of German Inward FDI ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!] Fred Ramb & Alfons J. Weichenrieder, 2005.
"Taxes and the Financial Structure of German Inward FDI ,"
Review of World Economics (Weltwirtschaftliches Archiv) ,
Springer, vol. 141(4), pages 670-692, December.
[Downloadable!] (restricted) Jack Mintz, 2004.
"Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment ,"
Asia-Pacific Financial Markets ,
Springer, vol. 11(4), pages 419-434, August.
[Downloadable!] (restricted)
Hines, James Jr., 1994.
"Credit and deferral as international investment incentives ,"
Journal of Public Economics ,
Elsevier, vol. 55(2), pages 323-347, October.
[Downloadable!] (restricted)
Leechor, Chad & Mintz, Jack, 1993.
"On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country ,"
Journal of Public Economics ,
Elsevier, vol. 51(1), pages 75-96, May.
[Downloadable!] (restricted)
Full
references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Marcel Gérard, 2006.
"Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Claudia M. Buch & Jörn Kleinert, 2006.
"Who Goes East? The Impact of Enlargement on the Patterns of German FDI ,"
IAW Discussion Papers
24, Institut für Angewandte Wirtschaftsforschung (IAW).
[Downloadable!]
Schindler, Dirk & Schjelderup, Guttorm, 2008.
"Multinationals, Minority Ownership and Tax-Efficient Financing Structures ,"
Discussion Papers
2008/19, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006.
"How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals ,"
Discussion Paper Series 1: Economic Studies
2006,20, Deutsche Bundesbank, Research Centre.
[Downloadable!]
Alfons Weichenrieder & Helen Windischbauer, 2008.
"Thin-Capitalization Rules and Company Responses Experience from German Legislation ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Thiess Buettner & Nadine Riedel & Marco Runkel, 2008.
"Strategic Consolidation under Formula Apportionment ,"
Working Papers
0827, Oxford University Centre for Business Taxation.
[Downloadable!]
Dieter M. Urban, 2006.
"Multilateral Investment Agreement in a Political Equilibrium ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Marcel Gerard, 2006.
"Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation ,"
Working Papers
2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions: Georg Wamser, 2008.
"The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach ,"
Ifo Working Paper Series
Ifo Working Paper No. 62, Ifo Institute for Economic Research at the University of Munich.
[Downloadable!]
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