The indirect side of direct investment :: multinational company finance and taxation /
Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. :
MIT Press,
©2010.
|
| Schriftenreihe: | CESifo book series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket. |
| Beschreibung: | 1 online resource (192 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780262289658 0262289652 |
Internformat
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| 100 | 1 | |a Mintz, Jack M. | |
| 245 | 1 | 4 | |a The indirect side of direct investment : |b multinational company finance and taxation / |c Jack M. Mintz and Alfons J. Weichenrieder. |
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| 520 | |a Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." | ||
| 520 | |a Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index | |
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| 650 | 6 | |a Entreprises multinationales |x Finances. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts. | |
| 650 | 6 | |a Investissements étrangers. | |
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| adam_text | |
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| author | Mintz, Jack M. |
| author2 | Weichenrieder, Alfons J. |
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| contents | Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index |
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| dewey-ones | 332 - Financial economics |
| dewey-raw | 332.67/3 |
| dewey-search | 332.67/3 |
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| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | ZDB-4-EBU-ocn852899288 |
| illustrated | Illustrated |
| indexdate | 2024-11-26T14:49:10Z |
| institution | BVB |
| isbn | 9780262289658 0262289652 |
| language | English |
| oclc_num | 852899288 |
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| publishDate | 2010 |
| publishDateSearch | 2010 |
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| publisher | MIT Press, |
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| series | CESifo book series. |
| series2 | CESifo book series |
| spelling | Mintz, Jack M. The indirect side of direct investment : multinational company finance and taxation / Jack M. Mintz and Alfons J. Weichenrieder. Cambridge, Mass. : MIT Press, ©2010. 1 online resource (192 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier polychrome. rdacc http://rdaregistry.info/termList/RDAColourContent/1003 data file CESifo book series Includes bibliographical references and index. Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket. Print version record. Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index International business enterprises Finance. International business enterprises Taxation. http://id.loc.gov/authorities/subjects/sh85067381 Investments, Foreign. http://id.loc.gov/authorities/subjects/sh85067736 Entreprises multinationales Finances. Entreprises multinationales Impôts. Investissements étrangers. BUSINESS & ECONOMICS Investments & Securities General. bisacsh BUSINESS & ECONOMICS Finance. bisacsh International business enterprises Finance fast International business enterprises Taxation fast Investments, Foreign fast ECONOMICS/Finance ECONOMICS/Trade & Development Weichenrieder, Alfons J. Print version: Mintz, Jack M. Indirect side of direct investment. Cambridge, Mass. : MIT Press, ©2010 9780262014496 (DLC) 2009054144 (OCoLC)501396761 CESifo book series. http://id.loc.gov/authorities/names/n2004088927 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=324726 Volltext |
| spellingShingle | Mintz, Jack M. The indirect side of direct investment : multinational company finance and taxation / CESifo book series. Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index International business enterprises Finance. International business enterprises Taxation. http://id.loc.gov/authorities/subjects/sh85067381 Investments, Foreign. http://id.loc.gov/authorities/subjects/sh85067736 Entreprises multinationales Finances. Entreprises multinationales Impôts. Investissements étrangers. BUSINESS & ECONOMICS Investments & Securities General. bisacsh BUSINESS & ECONOMICS Finance. bisacsh International business enterprises Finance fast International business enterprises Taxation fast Investments, Foreign fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067381 http://id.loc.gov/authorities/subjects/sh85067736 |
| title | The indirect side of direct investment : multinational company finance and taxation / |
| title_auth | The indirect side of direct investment : multinational company finance and taxation / |
| title_exact_search | The indirect side of direct investment : multinational company finance and taxation / |
| title_full | The indirect side of direct investment : multinational company finance and taxation / Jack M. Mintz and Alfons J. Weichenrieder. |
| title_fullStr | The indirect side of direct investment : multinational company finance and taxation / Jack M. Mintz and Alfons J. Weichenrieder. |
| title_full_unstemmed | The indirect side of direct investment : multinational company finance and taxation / Jack M. Mintz and Alfons J. Weichenrieder. |
| title_short | The indirect side of direct investment : |
| title_sort | indirect side of direct investment multinational company finance and taxation |
| title_sub | multinational company finance and taxation / |
| topic | International business enterprises Finance. International business enterprises Taxation. http://id.loc.gov/authorities/subjects/sh85067381 Investments, Foreign. http://id.loc.gov/authorities/subjects/sh85067736 Entreprises multinationales Finances. Entreprises multinationales Impôts. Investissements étrangers. BUSINESS & ECONOMICS Investments & Securities General. bisacsh BUSINESS & ECONOMICS Finance. bisacsh International business enterprises Finance fast International business enterprises Taxation fast Investments, Foreign fast |
| topic_facet | International business enterprises Finance. International business enterprises Taxation. Investments, Foreign. Entreprises multinationales Finances. Entreprises multinationales Impôts. Investissements étrangers. BUSINESS & ECONOMICS Investments & Securities General. BUSINESS & ECONOMICS Finance. International business enterprises Finance International business enterprises Taxation Investments, Foreign |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=324726 |
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