SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The determinants of opting for the German group taxation regime with regard to taxes on corporate profits
8 references·2 citing·42 second hop
The determinants of opting for the German group taxation regime with regard to taxes on corporate profits (2009)The determinants of opting for the German…What determines the use of holding companies and ownership chains (2008)What determines the use of ho…Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment (2008)Corporate tax planning and th…The Determination of Corporate Taxable Income in the EU Member States (2006)The Determination of Corporat…The costs of shared ownership: Evidence from international joint ventures (2004)The costs of shared ownership…Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition? (2003)Cross-Border Loss Offset and …Taxes, financial decisions and organizational form (1994)Taxes, financial decisions an…The Significance of Tax Law Asymmetries: An Empirical Investigation (1990)The Significance of Tax Law A…The Effects of Taxation on Capital Accumulation (1988)The Effects of Taxation on Ca…Tax attractiveness and the location of German-controlled subsidiaries (2016)Tax attractiveness and the lo…Measuring Tax Attractiveness Across Countries (2013)Measuring Tax Attractiveness …The Taxing Task of Taxing Transnationals (2001)Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment (2003)Taxation and the Financial Structure of German Outbound FDI (2006)Reforming the Taxation of Multijurisdictional Enterprises in Europe (2007)Foreign (in)direct investment and corporate taxation (2011)The Foreign Investment Effects of Tax Treaties (2014)Tax Policy and Investment Behavior (1967)Law and Finance (1998)Private credit in 129 countries☆ (2007)Host country corporate income tax rate and foreign subsidiary survival (2021)Determinants of corporate borrowing (1977)Separation of Ownership and Control (1983)The Capital Structure Puzzle (1984)“Basket cases”: Tax incentives and international joint venture participation by American multinational firms (1999)The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form (2003)Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries (2012)An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment (1984)Exchange Rate Volatility and Employment Growth: Empirical Evidence from the CEE Economies (2003)Stochastic Optimal Control Modeling of Debt Crises (2003)How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach (2013)Thin Capitalization Rules and Multinational Firm Capital Structure (2014)The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design (2015)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Property Rights and the Nature of the Firm (1990)Foreign Direct Investment and the Domestic Capital Stock (2005)Domestic Effects of the Foreign Activities of US Multinationals (2009)Multinational Firms, FDI Flows, and Imperfect Capital Markets* (2009)Die Betriebswirtschaft (1953)The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Economic Effects of the Tax Reform Act of 1986 (1997)The Taxation of Executive Compensation (2000)Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Do Taxes Matter for Foreign Direct Investment? (1991)Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty (2003)Macroeconomic Effects of the 2017 Tax Reform (2018)ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM) (2009)A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB (2012)
this work references cited by second hop

References

  • 2004The costs of shared ownership: Evidence from international joint ventures252 cited
  • 1990The Significance of Tax Law Asymmetries: An Empirical Investigation161 cited
  • 1988The Effects of Taxation on Capital Accumulation133 cited
  • 2008Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment110 cited
  • 2003Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?76 cited
  • 1994Taxes, financial decisions and organizational form69 cited
  • 2008What determines the use of holding companies and ownership chains50 cited
  • 2006The Determination of Corporate Taxable Income in the EU Member States46 cited

Cited by

  • 2016Tax attractiveness and the location of German-controlled subsidiaries24 cited
  • 2013Measuring Tax Attractiveness Across Countries24 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work