Filter by

  • Publication Year
  • Availability
  • Attachment
  • Collection Type
  • General Material Designation
    See More
  • Location
  • Language
Found 1 from your keywords: author="Mintz, Jack M."
cover
The indirect side of direct investment: Multinational company finance and tax…
Comment Share
Mintz, Jack M.Weichenrieder, Alfons J.

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 …

Edition
-
ISBN/ISSN
9780262289658
Collation
1 online resource (192 pages) :illustrations.
Series Title
-
Call Number
-