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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

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, 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(4), pages 15-21, January.
  • Handle: RePEc:ces:ifodic:v:12:y:2015:i:4:p:19149984
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    References listed on IDEAS

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    Keywords

    Unternehmensbesteuerung; Multinationales Unternehmen; Gewinnverlagerung; Steuerplanung; Steuervermeidung; Verrechnungspreis; Steueroase; Besteuerungsverfahren; OECD-Staaten; EU-Staaten;

    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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