What determines the use of holding companies and ownership chains

Alfons J. Weichenrieder · Jack M Mintz

50 citations0/0 files storedRePEc: Research Papers in Economics

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International Business and FDI Corporate Finance and Governance Corporate Taxation and Avoidance

Abstract

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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References

2001The Taxing Task of Taxing Transnationals 2006Taxation and the Financial Structure of German Outbound FDI 2003Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 1990Taxation and the Birth of Foreign Subsidiaries 1994Credit and deferral as international investment incentives 2005Taxes and the Financial Structure of German Inward FDI 2004Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment 1990The Finance, Investment and Taxation Decisions of Multinationals

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