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What determines the use of holding companies and ownership chains
9 references·6 citing·51 second hop
What determines the use of holding companies and ownership chains (2008)What determines the use of holding compan…Taxation and the Financial Structure of German Outbound FDI (2006)Taxation and the Financial St…Taxes and the Financial Structure of German Inward FDI (2005)Taxes and the Financial Struc…Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment (2004)Conduit Entities: Implication…Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment (2003)Chains of Ownership, Regional…The Taxing Task of Taxing Transnationals (2001)The Taxing Task of Taxing Tra…Credit and deferral as international investment incentives (1994)Credit and deferral as intern…On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country (1993)On the taxation of multinatio…The Finance, Investment and Taxation Decisions of Multinationals (1990)The Finance, Investment and T…Taxation and the Birth of Foreign Subsidiaries (1990)Taxation and the Birth of For…The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa (2018)The Cost and Benefits of Tax …The Foreign Investment Effects of Tax Treaties (2014)The Foreign Investment Effect…The Capital Structure of Large Firms and the Use of Dutch Financing Entities (2014)The Capital Structure of Larg…Foreign (in)direct investment and corporate taxation (2011)Foreign (in)direct investment…The determinants of opting for the German group taxation regime with regard to taxes on corporate profits (2009)The determinants of opting fo…Reforming the Taxation of Multijurisdictional Enterprises in Europe (2007)Reforming the Taxation of Mul…Survey of current business (1921)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Dividend Policy inside the Multinational Firm (2007)Export Versus FDI and the Communication of Complex Information (2012)How do corporate tax bases change when corporate tax rates change? 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Some Evidence from International Data (1995)The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions (2006)Taxes and the Efficiency Costs of Capital Distortions (2008)The long-run impact of monetary policy uncertainty and banking stability on inward FDI in EU countries (2017)Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View (1991)The New Public Finance (2006)rgaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties (2009)The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data (1994)European tax harmonisation and production efficiency (1995)Asymmetric Taxation and Cross-Border Investment Decisions (2004)
this work references cited by second hop

References

  • 2001The Taxing Task of Taxing Transnationals235 cited
  • 2006Taxation and the Financial Structure of German Outbound FDI110 cited
  • 2003Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment108 cited
  • 1990Taxation and the Birth of Foreign Subsidiaries102 cited
  • 1994Credit and deferral as international investment incentives82 cited
  • 2005Taxes and the Financial Structure of German Inward FDI75 cited
  • 2004Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment69 cited
  • 1990The Finance, Investment and Taxation Decisions of Multinationals62 cited
  • 1993On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country41 cited

Cited by

  • 2009The determinants of opting for the German group taxation regime with regard to taxes on corporate profits26 cited
  • 2011Foreign (in)direct investment and corporate taxation26 cited
  • 2014The Foreign Investment Effects of Tax Treaties23 cited
  • 2007Reforming the Taxation of Multijurisdictional Enterprises in Europe22 cited
  • 2014The Capital Structure of Large Firms and the Use of Dutch Financing Entities20 cited

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2018
The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
20 cited