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What Do We Know about the Tax Planning of German-based Multinational Firms?

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  • Shafik Hebous
  • Alfons J. Weichenrieder
  • Alfons Weichenrieder

Abstract

Research results confirm the existence of various forms of international tax planning by multinational firms. Prominent examples for firms employing tax avoidance strategies are Amazon, Google and Starbucks. Increasing availability of administrative data for Europe has enabled researchers to study behavioural responses of European multinationals to taxation. The present paper summarizes what we can learn from these recent studies in general and about German multinationals in particular.
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Suggested Citation

  • Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
  • Handle: RePEc:ces:ifodic:v:12:y:2015:i:04:p:15-21
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    References listed on IDEAS

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    Cited by:

    1. Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series 8568, CESifo.
    2. Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.

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    More about this item

    Keywords

    Unternehmensbesteuerung; Multinationales Unternehmen; Gewinnverlagerung; Steuerplanung; Steuervermeidung; Verrechnungspreis; Steueroase; Besteuerungsverfahren; OECD-Staaten; EU-Staaten;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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